Ambiance Inc. buys back 3,000 shares of its $10 par value common stock from investors at $45 per share. This stock repurchase would be recorded with a debit to:

	A.	Treasury Stock and a credit to Cash for $135,000.
	B.	Cash and a credit to Treasury Stock for $135,000.
	C.	Treasury Stock for $30,000, a debit to Additional Paid-in Capital for $105,000, and a credit to Cash for $135,000.
	D.	Treasury Stock and a credit to Cash for $30,000.