Common Stock Subscribed is:

A) shown as an equity account below Issued Common Stock.
B) a contra-asset account.
C) a receivables account.
D) shown on the income statement as a revenue.

Common Stock Subscribed is shown as an equity account below Issued Common Stock on the balance sheet. It represents a commitment by investors to purchase shares of common stock, indicating that the stock has been subscribed to but not yet issued.