Jacobs Management Inc. was organized in 2019. Its corporate charter authorized the issuance of 100.000 shares of common stock with a par value of 0.01 per share. The company Issued 85,000 shares on January 1 for cash at 520 per share. On June 1, the company repurchased 5.000 shares of common stock at $23 per share. The journal entry the company records would include the following . a credit to Treasury Stock for $15,000 b. a credit to Additional Paid-in Capital for $15,000. ca debit to Treasury Stock for $100,000 da debit to Treasury Stock for $115,000