+2. Stock subscriptions: Journal entries Investors recently subscribed to 5,000 shares of B&J Travel's $1 par-value common stock at $10 per share. During the year, the company received 80% of the balances due, which resulted in the issuance of 4,000 shares of stock. Poonam qurnal entries to record b. Determine the year-end balance in the Common Stock Subscribed account c. Determine the year-end balance in the Common Stock Subscriptions Recovable account