Concord Corporation acquired 18600 shares of its own common stock at $18 per share on February 5, 2017, and sold 9300 of these shares at $25 per share on August 9, 2018. The fair value of Concord's common stock was $22 per share at December 31, 2017, and $23 per share at December 31, 2018. The cost method is used to record treasury stock transactions. What account(s) should Concord credit in 2018 to record the sale of 9300 shares?