On September 1, 2020, Bramble Corp. reacquired 32200 shares of its $10 par value common stock for $15 per share. Bramble uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit

Common Stock for $322000.

Common Stock for $322000 and Paid-in Capital in Excess of Par for $161000.

Treasury Stock for $322000.

Treasury Stock for $483000.