D Question 32 2 pts On March 1, 2021. SEC authorized SHEIN Corp to issue 100,000 shares with par value of P20 per share. On March 3, 2021, SHEIN received subscriptions for 15,000 shares at par. SHEIN collected 25% on such subscriptions on March 4, 2021. On March 14, 2021, SHEIN received full payment on 5,000 shares originally subscribed and thereafter issued share certificates for 5,000 shares. Under the memorandum entry method of accounting for share capital transactions, how would SHEIN journalize the issuance of shares on March 14, 2021? Dr-Subscribed Share Capital P100,000 CR- Share Capital P100,000 ODR-Subscribed Share Capital P65,000 CR- Share Capital P65,000 DR-Subscribed Share Capital P65,000 CR - Unissued Share Capital P65,000 o DR Subscribed Share Capital P100,000 CR-Unissued Share Capital P100,000