Land Corporation reported the following:

Common Stock, $ 5.00$5.00 par, 206 comma 000206,000 shares authorized, 167 comma 000167,000 shares issued	$ 835 comma 000$835,000
Paid in Capital in Excess of Parlong dashCommon	210 comma 000210,000
Retained Earnings	239 comma 000239,000
Total Stockholders' Equity	$ 1 comma 284 comma 000$1,284,000

Which of the following is included in the entry to record the corporation's purchase of

40 comma 00040,000

shares of its common stock for

$ 12.00$12.00

per share?