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 sale of the treasury stock on August 19, 2019 is:

A) $$\begin{array} { | r | l| c | c | } \hline \text { Dr. } & \text { Cash } & 51,200 & \\\hline \text { Cr. } & \text { Treasury Stock } & & 51,200 \\\hline\end{array}$$
B) $$\begin{array} { | r | l | r | r | } \hline \text { Dr. } & \text { Cash } & 57,600 & \\\hline \text { Cr. } & \text { Treasury Stock } & & 51,200 \\\hline \mathrm { Cr } . & \text { Retained Earnings } & & 6,400 \\\hline\end{array}$$
C) $\begin{array}{|l|l|r|r|}\hline \text { Dr. } & \text { Cash } & 57,600 & \\\hline \mathrm{Cr} . & \text { Treasury Stock } & & 51,200 \\\hline \mathrm{Cr} . & \text { Additional Paid-In Capital } & & 6,400 \\\hline\end{array}$

D) $$\begin{array} { | r | l | c | c | } \hline \text { Dr. } & \text { Cash } & 57,600 & \\\hline \text { Cr. } & \text { Treasury Stock } & & 57,600 \\\hline\end{array}$$