17. Alex Co. paid $ 27 per share to purchase 800 shares of its common stock as treasury stock. The stock was originally issued at $ 9 per share. Which of the following would be the journal entry that would be made to record the purchase of the treasury stock? a. Treasury Stock 7,200 Retained Earnings 14,400 Cash 21,600 b. Treasury Stock 21,600 Cash 21,600 C. Treasury Stock 7,200 Paid-in Capital in Excess of Par 14,400 Cash 21,600 d. Common Stock 21,600 Cash 21,600