Refer to Lake Lanier Grill, Inc

Refer to Lake Lanier Grill, Inc. If all of the 1,000 shares that Lake Lanier Grill repurchased on March 1 were later reissued for $4.00 per share, the journal entry to record this transaction includes a debit to what account and for what amount?

A) $4,000 to paid-in capital from treasury stock transactions
B) $2,000 to treasury stock
C) $500 to retained earnings
D) $4,500 to cash