On January 1, Sunshine Corporation had 36,000 shares of $12 par value common stock issued and outstanding. All 36,000 shares had been issued in a prior period at $18 per share. On February 1, Sunshine purchased 1,160 shares of treasury stock for $26 per share and later sold the treasury shares for $20 per share on March 1.

Which of the following would be included in the journal entry to record the purchase of the treasury shares on February 1?