Instead of thinking of it as buy and sell the put option, think about it in terms of "opening" and "closing" the positions. When you open the short position (sell to open), that is your acquisition date, and the premium you received is your proceeds. When the put expired, or you bought it back (buy to close) that is your disposition or "sales" date, and your cost basis is either zero (expired) or in your example $200.
If you enter using summary totals by category, you won't have to enter sales and purchase dates.
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