Coronado Corporation sold $360$ shares of treasury stock for $$40$ per share. The cost for the shares was $$30.$ The entry to record the sale will include a

$$ credit to Paid$-$in Capital from Treasury Stock for $$3600.$

debit to Paid$-$in Capital in Excess of Par for $$3600.$

credit to Gain on Sale of Treasury Stock for $$10800.$

credit to Treasury Stock for $$14400.$