Issuer Co. has 100,000 authorized shares of $20 par common stock and 20,000 outstanding. On March 31 of the current year, Imelda subscribed to 10,000 shares at a price of $25 per share. She paid 50% of the price on that date and the remainder on April 30. Issuer should

Answers:	A) Credit additional paid-in capital on April 30.
	B) Credit additional paid-in capital on March 31.
	C) Debit additional paid-in capital on March 31.
	D) Debit additional paid-in capital on April 30.