A company had 20,000 shares outstanding of $1 par common stock on March 30 of the current year. The company reacquired 3,000 of those shares at a cost of $15 per share and recorded the transaction using the cost method on April 15. The company reissued the 3,000 shares at $20 per share. Which of the following journal entries is correct to record the reissuance? 0 CASH 60,000 TREASURY STOCK APIC-TS 45,000 15,000 CASH CASH TREASURY STOCK 60,000 60,000 60,000 45,000 15,000 TREASURY STOCK GAIN ON DISPLOSAL CASH TREASURY STOCK APIC-TS 60,000 3,000 57,000