Ground cover, Inc. had never had a treasury stock transaction prior to 2013. It experienced the following treasury stock transactions during 2013: 4/1/2013: Reacquired 1,000 shares of its own $5 par common stock, originally sold at $12 a share, for $10 a share. This was the first time that Battleground had reacquired its own stock. 4/8/2013: Reissued 400 shares at $8 a share. 5/2/2013: Reissued 500 shares at $13 a share. 5/10/2013: Retired the remaining 100 shares. 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? and The entry to record the retirement of 100 shares on 5/10/2013 would include a?

a. Debit to Treasury Stock for $3,200 and credit to Additional Paid-in Capital from Treasury Stock for $200

b. Debit to Additional Paid-in Capital from Treasury Stock for $800 and debit to Common Stock for $1,200

c. Debit to Retained Earnings for $800 and credit to Additional Paid-in Capital from Treasury Stock for $200

d. Credit to Additional Paid-in Capital on Common Stock for $800 and debit to Treasury Stock for $2,000