Land Corporation reported the following: Common Stock, $5.00 par, 220,000 shares authorized, 170,000 shares issued $850,000 Paid in Capital in Excess of Par-Common 218,000 Retained Eamings 214,000 Total Stockholders' Equity $1,282,000 Which of the following is included in the entry to record the corporation's purchase of 40,000 shares of its common stock for $14.50 per share? O A Retained Eamings is debited for $580,000 O B. Paid - In Capital from Treasury Stock Transactions is credited for $310,000. OC. Common Stock-$5.00 Par Value is credited for $200,000. OD. Treasury Stock-Common is debited for $580,000