Rosiland, Inc. purchases 13 comma 000 shares of its previously issued $ 2.00 par value common stock for $ 660.00 per share. Which of the following is the correct journal entry to record this transaction?

A. Debit Cash $ 8 comma 554 comma 000, and credit PaidminusIn Capital in Excess of Parlong dashCommon $ 8 comma 554 comma 000.

B. Debit Common Stocklong dash$ 2.00 Par Value $ 8 comma 580 comma 000, and credit Cash $ 8 comma 580 comma 000.

C. Debit Cash $ 8 comma 554 comma 000, and credit Treasury Stocklong dashCommon $ 8 comma 554 comma 000.

D. Debit Treasury Stocklong dashCommon $ 8 comma 580 comma 000, and credit Cash $ 8 comma 580 comma 000.