Rosiland, Inc. purchases 12,000 shares of its previously issued $2,00 par value common stock for $360,00 per share. Which of the following is the correct journal entry to record this transaction? A Debit Common Stock-$2.00 Par Value $4,320,000, and credit Cash $4,320,000 OB. Debit Cash $4,296,000, and credit Paid - in Capital in Excess of Par-Common 54.295,000 OC. Debil Treasury Stock-Common $4,320,000, and credit Cash $4,320,000 @D. Debit Cash $4.206.000, and credit Treasury Stock-Common 4,296,000