IBM issues 200,000 shares of stock with a par value of $0.09 for $158 per share. Three years later, it repurchases these shares for $88 per share. IBM records the repurchase in which of the following ways? Debit Stockholders' Equity for $31.60 million, credit Additional Paid-in Capital for $17.60 million and credit Cash for $17.60 million. Debit Common Stock for $18,000, debit Additional Paid-in Capital for $17,582,000 and credit Cash for $17.60 million. Debit Common Stock for $18,000, debit Additional Paid-in Capital for $31,582.000 and credit Cash for $31.60 million. Debit Treasury Stock for $17.60 million and credit Cash for $17.60 million