3. Granny Corporation purchased 10,000 shares of its P10 par value ordinary share as treasury share for P120,000 on March 2, 2022. On December 19, 2022, Granny issued all 10,000 treasury shares for P190,000. Under the cost method of accounting for treasury share, the reissuance would result in a credit to: a. Share capital of P100,000 b. Accumulated Profits and Losses of P70,000 c. Gain on sale of investment of P70,000 d. Share premium of P70,000