Prior to september 30, a company has never had any treasury stock transactions. a company repurchased 1,000 shares of its $2 par common stock on september 30 for $20 per share. on october 2, it reissued 400 of these shares at $21 per share. on october 12, it reissued the remaining 600 shares at $19 per share. the journal entry to record the purchase of the shares on september 30 would be: a) debit cash, $8,400, credit treasury stock, $8,000, credit paid-in capital in excess of par value, common stock, $400.b) debit treasury stock, $20,000; credit cash, $20,000.c) debit cash, $20,000; credit common stock, $2,000, credit paid-in capital in excess of par value, common stock, $18,000.d) debit cash, $20,000; credit treasury stock, $20,000.e) debit common stock, $20,000; credit cash, $20,000.