A company purchases 300 shares of its $100 par value common stock at $110 per share. It then reissues 50 shares at $114 per share. The entry upon reissue of the stock would include a credit to

A.) Paid-in Capital, Treasury Stock for $200

B.) Gain on Sale of Treasury Stock for $200

C.) Retained Earnings for $700

D.) Treasury Stock, Common for $5,700