A company paid $22 per share to purchase 900 shares of its common stock as treasury stock. The stock was originally issued at $16 per share. Which of the following is the journal entry to record the purchase of the treasury stock? OA. Common Stock 19,800 Cash 19,800 Treasury Stock 19,800 Cash Treasury Stock Paid In Capital in Excess of Par 19,800 14,400 5,400 Cash Treasury Stock Retained Earnings 19,800 14,400 5,400 Cash 19,800