1. A company reissues 400 shares of its own common stock for $20 per share. The company had acquired these shares two months before for $15 per share. The reissuance of this stock would be recorded with a:

   		Credit to Treasury Stock for $8,000
   		Debit to Additional Paid-In Capital for $2,000
   		Debit to Common Stock for $8,000
   		Credit to Additional Paid-In Capital for $2,000