Question 7 On March 31, 2020, Walt RV Company entered into a subscription contract to sell 10,000 shares of $5 par common stock for $8 a share. The contract requires a down payment of 20% with the remaining amount due on September 30,2020. Which of the following will NOT be included in the journal entry to record the stock subscriptions on March 31 ? DR Cash $16,000 DR Common Stock & Subscribed $80,000 OR Subscriptions Receivable $64,000 CR Additional Paid-In Capital - Common \$ 30,000 ALL of the above will be included in the journal entry