CityScape Company repurchased 10,000 shares of its own $5 par value common stock for $30 per share. The company later reissued 5,000 shares for $35 per share. These transactions result in a: a. $25,000 gain on the sale of treasury stock b. $25,000 increase in paid-in capital c. $150,000 gain on the sale of treasury stock d. $150,000 increase in paid-in capital