As of 1/1/2009 Old Corp has 10,000,000 share issued and outstanding $1 par common stock that were originally issued for $20 per share 5-years ago. On March 1, 2009 Old Corp decides to re-acquire 100,000 shares for $25 per share. They begin 2009 with a $100,000 credit balance in the APIC-Share Repurchase account If they treat the re-acquisition as 'treasury stock and then re-sell 50,000 of the re-acquired shares for $22 per share, what journal entry will they record to account for the re-sold shares