4) XYZ, Inc. sells 100 shares of treasury shares at $13 per share. If the cost of acquiring the shares was $10 per share the entry for the sale should include credits to: Select one: a. Treasury Shares $1,000 and shares premium - treasury 300 b. Treasury Shares $300 and shares premium 1000 c. Treasury Shares $1,000 d. Treasury Shares $1,300

5) To close the loan from partner , the debit side will be Select one: a. No entry b. partner loan c. cash d. partner capital