Regency Inc. originally issued 1 million shares of its $1 par value common stock at $32 per share. One year later, the company repurchased 200,000 shares at $40 per share. Assuming that half of these repurchased shares are now reissued to investors at $45 per share, what accounts and amounts are credited in the journal entry to reflect the reissuance transaction under the cost method? Treasury stock-$4,000,000; retained earnings-$500,000 O Treasury stock-$3,200,000; additional paid-in capital TS-$1,300,000 O Treasury stock-$4,000,000, additional paid-in capital TS-$500,000 Treasury stock-$3,200,000, retained earnings-$800,000, additional paid-in capital TS-$500,000