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C is corrent because the excess is recorded as additional paid-in capital when the subscription is received.  Upon receipt of the subscription, the entry is

Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Additional paid-in capital	(excess)

Upon issuance of stock and collection of the receivable, it is

Cash	(subscription price)
Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Common stock	(stated value)

A is incorrect. The excess is recorded as additional paid-in capital when the subscription is received.  Upon receipt of the subscription, the entry is

Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Additional paid-in capital	(excess)

Upon issuance of stock and collection of the receivable, it is

Cash	(subscription price)
Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Common stock	(stated value)

B is incorrect. The excess is recorded as additional paid-in capital when the subscription is received.  Upon receipt of the subscription, the entry is

Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Additional paid-in capital	(excess)

Upon issuance of stock and collection of the receivable, it is

Cash	(subscription price)
Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Common stock	(stated value)

D is incorrect. The excess is recorded as additional paid-in capital when the subscription is received.  Upon receipt of the subscription, the entry is

Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Additional paid-in capital	(excess)

Upon issuance of stock and collection of the receivable, it is

Cash	(subscription price)
Subscriptions receivable	(subscription price)
Common stock subscribed	(stated value)
Common stock	(stated value)