Which of the following entries would be recorded when a company reissues 1,000 shares of treasury stock for $40 per share when they were repurchased at a cost of $44 per share and have a $1 par value? 
Definitions:
Colic
A condition characterized by episodes of significant distress or crying in a healthy baby with no apparent cause.
Central Nervous System
The part of the nervous system consisting of the brain and spinal cord, responsible for integrating sensory information and responding accordingly.
Frontal Cortex
A region of the cerebral cortex located at the front of the brain, associated with decision making, problem solving, consciousness, and emotions.
Circumference
The linear distance around the edge of a circle or spherical object.
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