Centrador Issues 200,000 No-Par Value Shares for $150 Per Share

Centrador issues 200,000 no-par value shares for $150 per share in 2007.Three years later,it repurchases 30,000 of these shares for $80 per share.Centrator records the repurchase in which of the following ways?

A) Debit Common Shares for $2.4 million,debit cash for $2.1 million and credit Contributed capital for $4.5 million.
B) Debit Common Shares for $4.5 million and credit Cash for $2.4 million and contributed surplus for $2.1 million.
C) Debit common shares for $4.5,debit contributed surplus for $2.4 and credit cash for $2.1 million.
D) Debit Cash for $4.5 million,credit Common shares for $2.4 million and credit Contributed Surplus for $2.1 million.