13. Nathan Co. was organized in January x5. During x5, 75,000 $10 par value common shares were issued at $14 per share. 5,000 of these shares were later repurchased at $11 per share. If the accounting for treasury stock is based on the par value method, what balance was shown for "Contributed Capital from Treasury Stock Transactions" following these transactions? Select one: a. $20,000 b. $15,000 c. $-0- d. $5,000