On September $1,2025,$ Oriole Company reacquired $28800$ shares of its $$15$ par value

common stock for $$20$ per share. Oriole uses the cost method to account for treasury stock.

The journal entry to record the reacquisition of the stock should debit

Treasury Stock for $$576000$

Common Stock for $$432000$

Common Stock for $$432000$ and Paid$-$in Capital in Excess of Par for $$144000$

Treasury Stock for $$432000$