Answer:
Debit, $50
Step-by-step explanation:
As the journal entry to record the December transaction, we will see how many shares at what prices the company has sold during December.
Fortune sold five shares at $10 per share.
As the company reacquired the shares for $20 per share, the company incurred a loss of $10 per share. Generally, additional paid-in-capital is a credit entry. As the company is selling at lower prices than reacquired prices, the paid-in Capital becomes debit.
As it sold five shares, the amount to be debited $10 × 5 shares = $50.