Bartlett Co. is authorized to issue 100, 000 no-par common shares. Subscribers have contracted to purchase the shares at $50 per share with a 30% down payment. Assume that Tina Duncan subscribed to 1,000 shares but defaults after paying her 30% down payment. The corporation decides to return the cash to Tina and part of the journal entry to record this is to: Multiple Choice Debit to common shares subscribed for $15,000. Debit to common shares subscribed for $50,000. Credit to due to defaulting subscriber for $35,000. Credit to subscriptions receivable for $50,000