12.|n year 1, Seda Corp. acquired 6,000 shares of its $1 par value common stock at $36 per share. During year 2, Seda issued 3,000 of these shares at $50 per share. Seda uses the cost method to account for its treasury stock transactions. What accounts and amounts should Seda credit in year 2 to record the issuance of the 3,000 shares? Additional paid-in Retained Treasury stock Common stock capital earnings a. $102,000 $42,000 $6,000 b. $144,000 $6,000 c. $108,000 $42,000 d. $108,000 $42,000