Exhibit 16-9 Battleground, Inc

Exhibit 16-9 Battleground, Inc.had never had a treasury stock transaction prior to 2010.It experienced the following treasury stock transactions during 2010:
Assume the cost method is used.
Refer to Exhibit 16-9.The entry to record the reissuance of 400 shares on 4/8/2010 would include a

A) credit to Treasury Stock for $3, 200
B) debit to Additional Paid-in Capital from Treasury Stock for $800
C) debit to Retained Earnings for $800
D) credit to Additional Paid-in Capital on Common Stock for $800