Carla Vista Enterprises buys back 319,000 shares of its stock from investors at $16.00 a share. Two years later, it reissues this stock for $15.5 a share. The journal entry to record the stock reissuance would debit Cash for Multiple Choice $5,104,000 and a credit to Treasury Stock for $5,104,000. $4,944,500, a debit to Additional Paid-in Capital for $159,500, and a credit to Treasury Stock for $5,104,000 $4,944,500, a credit to Treasury Stock for $4,944,500, and a credit to Additional Paid-in Capital for $159,500. $4,944,500 and a credit to Treasury Stock for $4,944,500