The shareholders’ equity section of Jason Company as of December 31, 2017 follows:

Common stock	$180,000
Additional paid-in capital (Common stock)	110,000
Retained earnings	160,000
Total shareholders’ equity	$450,000

On January 15, the company repurchased 1,500 shares of its own stock at $60 for treasury stock.  On January 16, as part of a compensation package, the company reissued half of the treasury shares to executives who exercised stock options for $20 per share. On January 28, the company reissued the remainder of the treasury stock on the open market for $66 per share. Which of the following would be included in the journal entry recorded on January 16?

Group of answer choices

a debit to Cash for $15,000

.a debit to Treasury Stock for $45,000

.a credit to Additional Paid-In Capital for $45,000

.a credit to Additional Paid-In Capital for $15,000.