On January 21 of Year 1, Corinne Company REISSUED 400 shares of treasury stock for $10 per share. The original cost of this treasury stock had been $15 per share. Corinne uses the cost method of accounting for treasury stock. Corinne Company has never before purchased nor reissued shares of treasury stock. The par value of the stock is $1 per share. Which ONE of the following should be included in the journal entry to record the REISSUANCE? DEBIT to Retained Earnings for $2,000 CREDIT to Retained Earnings for $2,000 DEBIT to Loss on Sale of Treasury Stock for $2,000 CREDIT to Treasury Stock for $400