A corporation originally issued $7 par value common stock for $12 per share. It purchased the stock for $14 per share. Which of the following is included in the entry to record the sale of 20 shares of treasury stock for $17 per share?

A. Paid-In Capital From Treasury Stock Transactions is credited for $340

B. Treasury Stock - Common is credited for $340

C. Paid-In Capital From Treasury Stock Transactions is debited for $60

D. Treasury Stock - Common is credited for $280