On September 1, 2022, The Boston Red Sox Company purchased 20,000 acquired of its $10 par value common stock for $20 per share. The Boston Red Sox Company uses the cost method to account for treasury stock. The journal entry to record the purchase of the stock should debit a. Common Stock for $200,000 and Paid in Capital in Excess of Par $200,000 b. Treasury Stock for $400,000 C. Common Stock for $200,000 d. Treasury Stock for $200,000