VBN Company purchased 16,000 shares of its own no par value common stock for $8 per share on July 1, 2004. On August 15, 2005, they reissued 3,000 of these shares for $10 per share. On September 1,2005 , they reissued another 5,000 treasury shares for $6 per share. The journal entry prepared to record the reissue of the treasury stock on September 1, 2005 will include a: 1) Debit to Paid-in-Capital in excess of par for $4,000 2) Debit to Retained Earnings for $4,000 3) Debit to Paid-in-Capital, Treasury Stock for $10,000 4) Debit to Retained Earnings for $6,000