On December 2, Coley Corp. reacquired 1,500 shares of its $3 par value common stock for $21 each. On December 20, Coley Corp. reissued 1,100 shares for $14 each. Which of the following is correct regarding the journal entry for the reissued shares?Credit Treasury Stock ,100Credit Treasury Stock ,400Debit Cash $21,000Credit Paid in Capital – Treasury Stock $12,100