17 3 pts Which of the following entries would be recorded when a company reissues 1,700 shares of treasury stock for $57 per share when they were repurchased at a cost of $54 per share and have a $1 par value? Cash Treasury Stock Gain on sale of treasury stock 96,900 91,800 5,100 Cash 96.900 Treasury Stock 91,800 Retained earnings 5,100 O Cash 96,900 Common Stock 1,700 Capital in excess of par value 95,200 Cash 96,900 Treasury Stock 91,800 Capital in excess of par value 5,100