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 retirement of 100 shares on 5/10/2010 would include a

A) credit to Additional Paid-in Capital from Treasury Stock for $200
B) debit to Treasury Stock for $1, 000
C) debit to Additional Paid-in Capital on Common Stock for $1, 200
D) debit to Common Stock for $1, 200