Carla Vista Enterprises Buys Back 600,000 Shares of Its Stock

Carla Vista Enterprises buys back 600,000 shares of its stock from investors at $6.50 a share.Two years later,it reissues this stock for $6.00 a share.The stock reissue would be recorded with a debit to Cash for:

A) $3.6 million,a debit to Additional Paid-in Capital for $300,000,and a credit to Treasury Stock for $3.9 million.
B) $3.9 million,a credit to Treasury Stock for $3.6 million,and a credit to Additional Paid-in Capital for $300,000.
C) $3.9 million and a credit to Treasury Stock for $3.9 million.
D) $3.6 million and a credit to Treasury Stock for $3.6 million.