Hinckley Company initially issued 500,000 shares of $1 par common stock for $20 per share. On March 23 of this year, Hinckley repurchased 10,000 shares for a total of $300,000. Hinckley uses the cost method of accounting for treasury stock. Hinckley has never before purchased nor reissued shares of treasury stock. On May 16, Hinckley REISSUED 4,000 of these previously-repurchased shares for a total of $144,000. Which ONE of the following should be included in the journal entry necessary to record the REISSUANCE of these 4,000 shares? CREDIT Paid-in Capital in Excess of Par for $120,000 CREDIT Retained Earnings for $24,000 CREDIT Gain on Common Stock Reissuance for $24,000 CREDIT Paid-in Capital from Treasury Stock for $24,000