At December 1,2022 , Bellingham Company purchase 1,000 shares of its $1 par common stock on the market for $20 per share. On July 6,2023 , Bellingham sells 300 of the shares for $30 each. Which of the following is true regarding Bellinghm's equity account balances after the entry to record the sale of the share has been posted? a. The Treasury Stock account has a debit balance of $20,000. b. The Additional Paid in Capital in Excess of Cost account has a balance of credit $6,000. c. The Treasury Stock account has a debit balance of $14,000. d. The Additional Paid in Capital in Excess of Cost account has a debit balance of $10,000