Use the Following Information to Answer Questions Prague Corp

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.
-Presented below is information related to Madrid Corporation: The total amount that will be added to the Common Shares account when the final subscriptions are received will be

A) $120,000.
B) $240,000.
C) $360,000.
D) cannot be determined from the information given.