The Bean Counter Corporation received subscriptions for 100 shares of its $12 par value common stock at $15 per share. The entry to record receipt of the subscriptions would include a: debit to Cash $1,500 and a credit to Common Stock $1,500. debit to Cash $1,500; a credit to Common Stock $1,200, and a credit to Paid-in Capital in Excess of Par Value-Common $300. debit to Common Stock Subscribed $1,500 and a credit to Subscriptions Receivable-Common Stock $1,500. debit to Subscriptions Receivable-Common Stock $1,500; a credit to Common Stock Subscribed $1,200, and a credit to Paid-in Capital in Excess of Par Value-Common for $300