Dump that description off that. There are already 10,000 shares with a PAR of $2 a share. That has nothing to do with this entry.
Treasury stock 45,000
Additional Paid in Capital 6,000
To record the issuance of 10,000 shares at 2.00 per share
This one is correct. This is supposed to be the harder one but you got this one right. (Are you one of these people who always messes up the easy ones but gets the hard ones right? :D ) Has to come out of treasury stock at $15 a share cause that's what it went in for, which for 2000 sold = $30,000. But sold for $20, so brought in $40K in cash. The difference is the additional PIC. This is the only time you can have the additional capital.
Treasury Stock 30,000
Additional Paid in Capital 10,000
to record the sale of Treasury stock