A Subscription for 4,000 Shares of $10 Par Value Common

A subscription for 4,000 shares of $10 par value common stock was accepted. Upon receipt of the balance owed on the stock subscription, a stock certificate was issued to the subscriber. The journal entry to issue the stock certificate would include a debit to

A) Common Stock, $40,000.
B) Common Stock, $20,000.
C) Common Stock Subscribed, $40,000.
D) Common Stock Subscribed, $20,000.