Problem: Fison Corp. purchased 15,000 shares of its $2 par common stock at a cost of $12 per share on April 30, 2006. The stock was originally issued at $10 per share. The entry to record the purchase of the stock should include a debit to:
a. Common Stock for $30,000.
b. Treasury Stock for $30,000.
c. Common Stock for $180,000.
d. Treasury Stock for $180,000.