AMD buys back 312,000 shares of its stock from investors at $12.50 a share. Two years later, it reissues this stock for $12.00 a share. The stock reissue would be recorded as:

	a debit to Cash of $3,744,000 and a credit to Treasury Stock of $3,744,000.
	a debit to Cash of $3,900,000 and a credit to Treasury Stock of $3,900,000.
	a debit to Cash of $3,744,000 , a debit to Additional Paid-in Capital of $156,000, and a credit to Treasury Stock of $3,900,000.
	a debit to Cash of $3,900,000 , a credit to Treasury Stock of $3,744,000 , and a credit to Additional Paid-in Capital of $156,000.