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Carla Vista Enterprises buys back 316,000 shares of its stock from investors at $14.50 a share. Two years later, it reissues this stock for $14.00

Carla Vista Enterprises buys back 316,000 shares of its stock from investors at $14.50 a share. Two years later, it reissues this stock for $14.00 a share. The stock reissue would be recorded with a debit to Cash for:

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