Which answer would represent the financial statement presentation of stockholders equity after the following transactions? Issued 200 shares of $12 par value common stock for $26.00 a share. Five hundred shares are authorized. Purchased 100 shares of treasury stock at $22.00 a share.

Common Stock, $26 par value, 500 shares authorized,
200 shares issued, 100 outstanding	$5,200
Less: Treasury Stock, 100 shares @ $22 per share	($2,200)

Common Stock, $12 par value, 500 shares authorized,
200 shares issued and outstanding	$2,400
Paid in Capital in Excess of Par Common	$2,800
Less: Treasury Stock, 100 shares @ $12 par value	($ 1,200)

Common Stock, $12 par value, 500 shares authorized,
200 shares issued, 100 outstanding	$2,400
Paid in Capital in Excess of Par Common	$2,800
Less: Treasury Stock, 100 shares @ $22 per share	($2,200)

Common Stock, $12 par value, 500 shares authorized,
200 shares issued, 400 outstanding	$4,800
Paid in Capital in Excess of Par Common	$5,600
Less: Treasury Stock, 100 shares @ $22 per share	($2,200)