A company purchases 300 shares of its $100 par value common stock at $110 per share. It then reissues 50 shares at $114 per share. The entry upon reissue of the stock is a. Cash 5,700 Treasury Stock-Common 5,500 Paid-in Capital Treasury Stock 200 b Cash 5,700 Treasury Stock-Common 5,500 Gain on sale of Treasury Stock 200 C Cash 5,700 Treasury Stock-Common 5,000 Retained Earnings 700 5,700 d. Cash Treasury Stock-Common 5700