Hartford Company purchased 10,000 shares of own its no par value common stock for $14 per share on J

Hartford Company purchased 10,000 shares of own its no par value common stock for $14 per share on January 1. On April 1, 2016, they reissued 5,000 of these shares for $18 a share.

The journal entry on April 1, will include a: A.

Debit to Retained Earnings for $90,000 B.

Debit to Retained Earnings for $20,000 C.

Credit to Treasury Stock for $70,000 D.

Debit to Paid-in-Capital, Treasury Stock for $8,000