On March 4, 2019, Orpheus Inc B) C) D)

On March 4, 2019, Orpheus Inc.purchased 2,100 shares of its own $10 par value common stock in the market for $32 per share.On August 19, 2019, the company sold 1,600 of these shares in the open market at a price of $36 per share. The entry to record the purchase of the treasury stock on March 4, 2019 is:

A) $$\begin{array} { | r | c | c | c | } \hline \text { Dr. } & \text { Treasury Stock } & 67,200 & \\\hline \text { Cr. } & \text { Cash } & & 67,200 \\\hline\end{array}$$
B) $$\begin{array} { | r | c | c | c | } \hline \text { Dr. } & \text { Common Stock } & 21,000 & \\\hline \text { Cr. } & \text { Cash } & & 21,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | c | c | } \hline \text { Dr. } & \text { Common Stock } & 21,000 & \\\hline \text { Dr. } & \text { Treasury Stock } & 46,200 & \\\hline \text { Cr. } & \text { Cash } & & 67,200 \\\hline\end{array}$$
D) $$\begin{array} { | r | c | c | c | } \hline \text { Dr. } & \text { Treasury Stock } & 67,200 & \\\hline \text { Cr. } & \text { Retained Earnirgs } & & 67,200 \\\hline\end{array}$$