On October 31, Company A repurchased 10,000 shares of $1 par common stock for a total of $300,000. On December 21 Company A's stock price skyrocketed, so Company A resold these 10,000 shares of treasury stock (the ones that the company repurchased in October 31) back to the market for $600,000. Provide the journal entry necessary to record the sales of these 10,000 shares of treasury stock on December 21.

		Dr Cash 300,000
		Cr Cash 600,000
		Cr Treasury Stock $600,000
		Cr Additional Paid in Capital $300,000