Gruber Law Offices paid $ $59,000 to buy back 14,000 shares of its $1 par value common stock. The stock was sold later at a selling price of $15 per share. The journal entry to record the sale would include a:

a. Credit to Paid-in Capital from Treasury Stock Transactions $59,000

b. Debit to Common Stock 59,000

c. Credit to Paid-in Capital from Treasury Stock Transactions $151,000

d. Credit to Common Stock $151,000