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Problem 1: X collected in full the balance of subscription receivable of P187.500 for the total subscription of 10,000 P25 par common stocks. The journal entry to record the issuance of certificates under journal entry method will require a
a. debit to subscribed capital of P187,500.
b. debit to subscribed capital of P 200,000,
C. credit to unissued stock of P 250,000.
d. credit to capital stock of P187.500.
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