Exhibit 15-9 Groundcover, Inc

Exhibit 15-9 Groundcover, Inc. had never had a treasury stock transaction prior to 2013. It experienced the following treasury stock transactions during 2013: Assume the cost method is used.
-Refer to Exhibit 15-9. The entry to record the reissuance of 400 shares on 4/8/2013 would include a

A) credit to Treasury Stock for $3,200
B) debit to Additional Paid-in Capital from Treasury Stock for $800
C) debit to Retained Earnings for $800
D) credit to Additional Paid-in Capital on Common Stock for $800