12. Record the following transactions that occurred on 1/1/x2: A subscriber to 100 shares of CS defaulted on his subscription. The deposit was returned to the subscriber. Amount of Subscription Down Payment Subscriptions Receivable Par Value of Subscribed Shares PIC > Par - Common Stock Record the transaction CS Subscribed PIC in Excess of Par - CS CS Subscriptions Receivable Cash A subscriber to 100 shares of CS defaulted on his subscription. The subscriber forfeited the deposit. Record the transaction CS Subscribed PIC in Excess of Par - CS CS Subscriptions Receivable PIC - from Defaulting Subscriber