Which one of the following entries would not be likely to be made by a corporation?
A) Land XXCommon Stock, $10 stated value XXAdditional Paid-in Capital on Common Stock XX
B) Cash XXCommon Stock, no-par XXAdditional Paid-in Capital on Common Stock XX
C) Cash XXSubscriptions Receivable: Common Stock XXCommon Stock Subscribed XXAdditional Paid-in Capital on Common Stock XX
D) Building XXCommon Stock, no-par XX
B
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