Cainas Cookies issued 1,000 shares, $1 par value common stock for $5,000 on 1/1/17, and then repurchased 200 shares on 6/30/17 for $8.00 per share. On 10/1/17, the company declared a $3.00 cash dividend for all shareholders of record on 11/30/17 to be paid on 12/31. What journal entry is required on 6/30/17? Debit: Cash $1600 and Credit: Treasury Stock $1600 Debit: Treasury Stock $1600 and Credit: Cash $1600 Debit: Treasury Stock $200, APIC $1400 and Credit Cash $1600 Debit: Cash $1600 and Credit: Commons Stock $200 and Credit APIC: 1400