36. On June 1, 2020 the ABC Co. bought back 100 shares of its common stock at $43 a share. The stock was originally issued at $40 a share. On September 1, 2020, the company resold the treasury shares at $45 a share. Upon resale (a) Common Stock will be credited at par. (b) A PIC-TS will be credited for $200. (c) Treasury Stock will be credited for $4,500. (d) A gain on sale of treasury stock will be created for $500