On December $2,$ Coley Corporation acquired $1,800$ shares of its $$2$ par value common stock for $$21$ each.

On December $20,$ Coley Corporation resold $1,400$ shares for $$13$ each. Which of the following is correct regarding the journal entry for the resold shares?

Multiple Choice

Debit Cash $$23,400$

Credit Treasury Stock $$18,200$

Credit Additional Paid$-$in Capital $$15,400$

Credit Treasury Stock $$29,400$