Prior to June 30, a company has never had any treasury stock transactions. The company repurchased 185 shares of its $1 par common stock on June 30 for $42 per share. On July 20, it reissued 90 of these shares at $46 per share. On August 1, it reissued 70 of the shares at $40 per share. What is the journal entry necessary to record the reissuance of treasury stock on July 20? Debit Cash $4,140; credit Treasury Stock $4,140. Debit Common Stock $4,140; credit Treasury Stock $3,780; credit Paid-In Capital, Treasury Stock $360. O Debit Cash $4,140; credit Paid-in Capital, Treasury Stock $360; credit Treasury Stock $3,780. O Debit Common Stock $70; debit Treasury Stock $4.070; credit Cash $4.140. Debit Common Stock $4,140; credit Cash $4,140.