Hartford Company purchased 10,000 shares of own its no par value common stock for $14 per share on January 1. On April 1, 2016, they reissued 5,000 of these shares for $18 a share. The journal entry on April 1, will include a:

	A.	Debit to Retained Earnings for $90,000
	B.	Debit to Retained Earnings for $20,000
	C.	Credit to Treasury Stock for $70,000
	D.	Debit to Paid-in-Capital, Treasury Stock for $8,000