please help with these 9 and 10.

Your Company has 1,000 shares of its own $8 par value common stock properly classified as treasury stock. The treasury stock was purchased for $10 per share. What is the entry to "Paid in Capital, Treasury Stock" when the company's reissue of 350 shares of this treasury stock for $12 per share? $1,400 debit $1,400 credit $700 debit $2,800 credit $700 credit Your Company's income after interest expense and income taxes in 2019 was $225,000 ? Its interest expense was $45,000 and taxes were $75,000. What was the times interest earned ratio? 5.00 6.00 2.33 6.67 7.67