Lake Lanier Grill the Stockholders' Equity Section of the December

Lake Lanier Grill The stockholders' equity section of the December 31,2014,balance sheet is provided below:
Assume that all 2,000 shares of stock were issued as of December 31,2014 for $3.50 per share.On March 1,2015,the company reacquired 1,000 shares of its common stock for $4.50 per share.
-Refer to Lake Lanier Grill,Inc.If all of the 1,000 shares that Lake Lanier Grill repurchased on March 1 were later reissued for $4.00 per share,the journal entry to record this transaction includes a debit to what account and for what amount?

A) $4,000 to paid-in capital from treasury stock transactions
B) $2,000 to treasury stock
C) $500 to retained earnings
D) $4,500 to cash