On September 1, 2025, Sunland Company reacquired 31600 shares of its $15 par value common stock for $20 per share. Sunland uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit Treasury Stock for $632000. Treasury Stock for $474000. Common Stock for $474000 and Paid-in Capital in Excess of Par for $158000. Common Stock for $474000