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What is included in the journal entry to record the repurchase of 300 common shares to hold them in treasury? Assume the average issue price

What is included in the journal entry to record the repurchase of 300 common shares to hold them in treasury? Assume the average issue price of the outstanding shares is $10.

a.

A debit to Cash for $3,000

b.

A credit to Treasury Shares for $3,000

c.

A debit to Common Shares for $300

d.

A debit to Common Shares for $3,000

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