On September 1, 2020, Oriole Company reacquired 30400 shares of its $10 par value common stock for $15 per share. Oriole uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit O Common Stock for $304000 and Paid-in Capital in Excess of Par for $152000. O Common Stock for $304000. Treasury Stock for $304000. Treasury Stock for $456000.