Carla Vista Enterprises buys back 317,000 shares of its stock from investors at $15.00 a share. Two years later, it reissues this stock for $14.5 a share. The journal entry to record the stock reissuance would debit Cash for: $4,596,500, a credit to Treasury Stock for $4,596,500, and a credit to Additional Paid-in Capital for $158,500. $4,596,500 and a credit to Treasury Stock for $4,596,500. $4,755,000 and a credit to Treasury Stock for $4,755,000. $4,596,500, a debit to Additional Paid-in Capital for $158,500, and a credit to Treasury Stock for $4,755,000.