Heidi Supply reported the following information at December 31, 2015:

Common stock, $1 par, 1,000,000 shares authorized $ 700,000

Additional paid in capitalcommon 670,000

Retained earnings 820,000

Total contributed capital and retained earnings $2,190,000

Less: Treasury stock (21,000 common shares at cost) (210,000)

Total stockholders' equity $1,980,000

Heidi had zero additional paid-in capital from treasury stock transactions. On January 1, 2016, Heidi sold 10,000 shares of Treasury stock for $12 per share. What would be the journal entry?