Treasury Stock Par Method
PAR METHOD--similar to retirement (refer to original sale at $8 per share). Reacquire 100 shares of C/S at $9 per share
Paid in Capital, T/S, if any exists, otherwise
Note what was done here. You needed to have knowledge of the original sales price so you can remove any original Paid in Capital, C/S. You used the par to record the T/S.