On March 4, 2019, Orpheus Inc. purchased 2,100 shares of its own $10 par value common stock in the market for $32 per share. On August 19, 2019, the company sold 1,600 of these shares in the open market at a price of $36 per share. The entry to record the purchase of the treasury stock on March 4, 2019 is:

• Dr.	Common Stock	21,000
  Cr.	Cash		21,000

• Dr.	Treasury Stock	67,200
  Cr.	Retained Earnings		67,200

• Dr.	Treasury Stock	67,200
  Cr.	Cash		67,200

• Dr.	Common Stock	21,000
  Dr.	Treasury Stock	46,200
  Cr.	Cash		67,200