Please help.

Ross Corporation reported thefollowing:

CommonStock, $5par, 206,000 sharesauthorized, 165,000 shares issued	$825,000
Paid in Capital in Excess of Parlong dashCommon	214,000
Retained Earnings	222,000
TotalStockholders' Equity	$1,261,000

Which of the following is included in the entry to record thecorporation's purchase of40,000 shares of its common stock for$10.00 pershare? A. Paid-In Capital From Treasury Stock Transactions is credited for$25,000. B. Common Stocklong dash$5 Par Value is credited for$200,000. C. Treasury Stocklong dashCommon is debited for$400,000. D. Retained Earnings is debited for$400,000