24.|n 20x0, Newt Corp. acquired 6,000 shares of its own P1 par value ordinary share at P18 per share. In 20x1, Newt issued 3,000 of these shares at P25 per share. Newt uses the cost method to account for its treasury stock transactions. What accounts and amounts should Newt credit in 20x1 to record the issuance of the 3,000 shares? Treasury sh. Sh. premium Retained earnings Ordinary sh. a. 954,000 921,000 b. 954,000 921,000 c. 972,000 93,000 d . 951,000 921,000 193,000