Rhode Island Company Purchased 10,000 Shares of Own Its No

Rhode Island Company purchased 10,000 shares of own its no par value common stock for $28 per share on January 1. On April 1, 2019, they reissued 5,000 of these shares for $36 a share.
The journal entry on April 1, will include a:

A) Debit to Retained Earnings for $180,000
B) Debit to Paid-in-Capital, Treasury Stock for $16,000
C) Credit to Treasury Stock for $140,000
D) Debit to Retained Earnings for $40,000