A Company Purchases 600 Shares of Its $100 Par Value

A company purchases 600 shares of its $100 par value common stock at $110 per share.It then reissues 100 shares at $114 per share.The entry upon reissue of the stock would be:

A)
$\begin{array} { l r r } \text { Cash } & 11,400 & \\\text { Treasury Stock-Common } & & 11,000 \\\text { Paid-in Capital, Treasury Stock } && 400\end{array}$
B)
$\begin{array}{ll}\text { Cash } & 11,400 \\\text { Treasury Stock-Common } &&11,400\end{array}$
C)
$\begin{array}{l}\text { Cash }&11,400\\\text { Treasury Stock-Common } && 11,000 \\\text { Gain on Sale of Treasury Stock } && 400\end{array}$
D)
$\begin{array}{l}\text { Cash }&11,400\\\text { Treasury Stock-Common } && 10,000 \\\text { Retained Earnings } && 1,400\end{array}$