pis Which of the following entries would be recorded when a company reissues 2,300 shares of treasury stock for $47 per share when they were repurchased at a cost of $44 per share and have a $1 par value? O Cash Treasury Stock 108.100 101.200 Capital in excess of par value 6,900 O Cash 108.100 Treasury Stock 101,200 Retained curings 6.900 O Cash 108,100 Common Stock 2.300 Capital in excess of par value 105.800 Cash 108,100 Treasury Stock 101,200 Gain on sale of treasury stock 6,900