Identify the account types used in recording transactions related to a stock subscription plan: Subscriptions Receivable-Common Stock; Common Stock Subscribed, Paid-In Capital in Excess of Par Value-Common, Common Stock, Cash. Also list the financial statement where the accounts are found.

Subscriptions Receivable-Common Stock

An account representing amounts due from subscribers who have agreed to buy shares of common stock, not yet paid for.

Paid-In Capital in Excess

Funds received from investors above the par value of the shares issued, also known as additional paid-in capital.