Warhol Company has 2,000 shares of $0.50 par value common shares authorized. On March 1, Warhol sold 1,500 shares for $10 per share. On May 1 of the same year, Warhol reacquired 500 of those shares for $11 each. Over the next several months, the market price of the shares increased and Warhol Company reissued 100 shares at $15 per shares. By December 1, the company reissued the remaining 400 shares. At that time, the market price of the shares had fallen to $9 per share. What is the entry the company would make on December 1st to record the reissue of 400 shares of treasury stock