Question 31 2 pts On March 1, 2021, SEC authorized SHEIN Corp to issue 100,000 shares with par value of P20 per share. On March 3, 2021, SHEIN received subscriptions for 15,000 shares at par. SHEIN collected 25% on such subscriptions on March 4, 2021. On March 14, 2021, SHEIN received full payment on 5,000 shares originally subscribed and thereafter issued share certificates for 5,000 shares. 1. Under the journal entry method of accounting for share capital transactions, how would SHEIN journalize the transaction on March 3, 2021? ODR-Subscription Receivable P300.000 CR Subscribed Share Capital 300,000 DR Cash P300,000 CR-Share Capital P3000,000 DR-Subscription Receivable P300,000 CR- Share Capital P300,000 DR- Unissued shares P2.000.000 CR . Authorized share capital P2.000.000