On February 1, 2015, Cue Company acquired 2,800 shares of its $1 par value stock for $39 per share and held these shares in treasury. On April 10, 2016, Cue resold all the treasury shares for $42 per share. Which of the following entries would be recorded when Cue Company resells the shares of treasury stock?

rev: 02_08_2017_QC_CS-78111

Cash	117,600
Common Stock		2,800
Additional paid-in capital		114,800

Cash	117,600
Treasury Stock		109,200
Additional paid-in capital		8,400

Cash	117,600
Treasury Stock		109,200
Gain on sale of treasury stock		8,400

Cash	117,600
Treasury Stock		109,200
Retained earnings		8,400