Aspen Circuit Cоrp. аccepted subscriptiоns fоr 4,000 common shаres аt $25 per share. All subscribers paid 40% of the subscription price when the agreements were signed, with the remaining 60% due 60 days later.Before the final payment date:subscribers for 2,500 shares paid the remaining balance, and those shares were issued; anda subscriber for the remaining 1,500 shares defaulted.Under the subscription agreement, Aspen cancelled the defaulted subscription and retained the initial payment.Which combination correctly reports the amounts credited to Common Shares and Contributed Surplus after all transactions have been completed?