On September $14,2021,$ Grouper Company reacquired $15400$ shares of its $$1$ par value common stock for $$41$ per share. Grouper uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit

Treasury Stock for $$30800.$

Common Stock for $$30800$ and Paid$-$in Capital in Excess of Par for $$600600.$

Treasury Stock for $$631400.$

Common Stock for $$631400.$