A company purchases $500$ shares of its $$50$ par value stock at $$60$ per share. It then reissues $250$ shares at $$62$ per share. The entry upon reissue of the

stock would include a credit to:

A$.$ Retained earnings for $$15,500$

B$.$ Treasury stock for $$15,500$

C$.$ Gain on sale of treasury stock for $$500$

D$.$ Additional paid in capitol $($from treasury stock$)$ for $$500$