A company's articles of incorporation authorizes 150,000 shares of commonstock, but only 100,000 have been issued. All of the shares that have been issuedhave a par value of $5 per share, and were initially issued at a price of $10 pershare. The company buys back 10,000 shares of stock at the current market priceof $20 per share. The journal entry to record this repurchasing of stock wouldinclude