TK Co. repurchased 15,000 shares of $1 par common stock for a total of $250,000. The original selling price of these shares when they were initially issued was $12. Which ONE of the following should be included in the journal entry necessary to record the repurchase of these shares? DEBIT Cash for $250,000 DEBIT Retained Earnings for $250,000 DEBIT Treasury Stock for $250,000 DEBIT Common Stock at Par for $250,000 DEBIT Paid-in Capital in Excess of Par for $250,000