If a subscriber to common stock defaults on the subscription and amounts already paid are forfeited, what is the journal entry in the books of the subscribed corporation? a) Common stock subscribed Paid-in capital in excess of par value Stock subscriptions receivable Cash Paid-in capital in excess of par value b Common stockok subscribed Common stock Cash Subscriptions receivable c) Common stock subscribed Paid-in capital in excess of par value Common stock subscribed Paid-in capital in excess of par value d) Stock subscriptions receivable Cash