When collectability is reasonably assured, the excess of the subscription price over the stated value of the no par common stock subscribed should be recorded as:

The correct answer is "Additional paid-in capital when the subscription is recorded"

Explanation

When the common stock subscribed is called "owner equity account", immediately it changes into common stock upon issuance. Additionally keep in mind that any "paid-in capital" we need to record it when the contract is signed, like as the cash was received at this moment.