On September 1, 2020, Valdez Company reacquired 30,000 shares of its $10 par value common stock for $15 per share. Valdez uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit O Treasury Stock for $300,000. O Common Stock for $300,000. O Common Stock for $300,000 and Paid-in Capital in Excess of Par for $150,000. O Treasury Stock for $450,000.