On 12/5/2019 Eloise Company purchased 10,000 shares of its own common stock for $10 per share. During 2020 the company reissued 50 shares of the treasury stock at a price of $13.50 per share. On that date the company had a zero balance in the Additional Paid in Capital accounts. The company's common stock has a par value of $1.00 per share. What journal entry was made in 2020 when the treasury stock was reissued