Prior to September 30 , a company has never had any treasury stock transactions. A company repurchased 1,000 shares of its $2 par common stock on September 30 for $20 per share. On October 2, it reissued 400 of these shares at $21 per share. On October 12, it reissued the remaining 600 shares at $19 per share. The journal entry to record the purchase of the shares on September 30 would be: Debit Cash, $8,400, Credit Treasury Stock, $8,000, Credit Paid-in Capital in Excess of Par Value, Common Stock, $400. Debit Treasury Stock, $20,000; Credit Cash, $20,000. Debit Cash, \$20,000; Credit Common Stock, \$2,000, Credit Paid-in Capital in Excess of Par Value, Common Stock, \$18,000. Debit Cash, \$20,000; Credit Treasury Stock, $20,000. Debit Common Stock, \$20,000; Credit Cash, \$20,000