A corporation holds 10,000 shares of its $1 par value common stock as treasury stock acquired in Year 2 for $120,000. On December 12, Year 4, all 10,000 shares are reissued for $90,000. Under the cost method of accounting for treasury stock, which of the following journal entries is correct? TREASURY STOCK 120,000 CASH 120,000 CASH 90,000 RETAINED EARNINGS 30,000 TREASURY STOCK 120,000 CASH 90,000 TREASURY STOCK APIC-TS 1,000 89,000 CASH 90,000 LOSS ON DISPOSAL 30,000 TREASURY STOCK 120,000