California Surf Clothing Company issues 1,000 shares of $1 par value common stock at $23 per share. Later in the year, the company decides to purchase 100 shares at a cost of $26 per share. Required:
Record the transaction if California Surf resells the 100 shares of treasury stock at $28 per share.

Treasury stock = Number of shares repurchased × Cost of repurchased share

=100 Shares×$26

=$2,600

Additional paid-in-capital= Number of shares repurchased × (Reissue price -  Cost)

=100 Shares × ($28−$26)

=$200

Hence, the treasury stock and additional paid in capital to be recorded in the journal entry will be $2,600 and $300 respectively.

Date                 Account   Title                                 Debit         Credit

             Cash (100 shares * $28)                            $2,800

             Treasury stock (100 shares * $26)                               $2,600

             Additional paid in capital ( 100 shares * $2)                $200

             (To record the reissue of treasury stock shares)

answer: qué lástima, pero no podré ir.

explanation: the expression "qué lástima" means "what a pity" and indicates disgust, because she would like to go but she can't go.

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107x106 is the answer