IBM issues 200,000 shares of stock with a par value of $0.10 for $159 per share. Three years later, it repurchases these shares for $89 per share. IBM records the repurchase in which of the following ways? W Multiple Choice Debit Common Stock for $20,000, debit Additional Paid-in Capital for $17,780,000 and credit Cash for $17.80 million Debit Common Stock for $20,000, debit Additional Paid-in Capital for $31.780,000 and credit Cash for $31.80 million Debit Treasury Stock for $17.80 million and credit Cash for $17.80 million Debit Stockholders' Equity for $31.80 million, credit Additional Paid-in Capital for $17.80 million and credit Cash for $17.80 million