8. In journal entries for a bankruptcy reorganization, the difference between the carrying amount of a liability of the debtor and the amount accepted by the creditor in full settlement of the liability is credited to:

a. Retained Earnings (Deficit).

b. Paid-in Capital in Excess of Par or Stated Value.

c. Paid-in Capital from Reorganization.

d. Cash with Escrow Agent.

e. Some other ledger account.