A firm owns 1,000 treasury shares which it acquired for $15 per share (par value $1). The firm sells 500 of the treasury shares for $20 per share. Using the cost method, what is the entry to record the sale of the treasury stock using the cost method?

a.	Cash 10,000 Common Stock-Treasury Shares 10,000
b.	Cash 10,000 Common Stock-Treasury Shares 7,500 Add'l Paid-in Capital-Treasury Stock 2,500
c.	Cash 10,000 Common Stock-Treasury Shares 500 Add'l Paid-in Capital-Treasury Stock 9,500
d.	Cash 10,000 Common Stock-Par 1,000 Common Stock-Treasury Shares 11,000
e.	Common Stock-Treasury Shares 11,000 Cash 10,000 Common Stock-Par 1,000