Use the Following Information to Answer Questions

Use the following information to answer questions
Prague Corp.is authorized to issue 400,000 no par value common shares.Subscribers agree to purchase shares at $15 per share with a 30% down payment.
-The journal entry to record the issuance of the shares upon receipt of the final instalment includes a

A) debit to Common Shares Subscribed for $750,000.
B) credit to Common Shares for $525,000.
C) credit to Common Shares for $225,000.
D) debit to Subscriptions Receivable for $525,000.