Coronado Industries acquired 19200 shares of its own common stock at $21 per share on February 5, 2020, and sold 9600 of these shares at $28 per share on August 9, 2021. The fair value of Coronado's common stock was $25 per share at December 31, 2020, and $26 per share at December 31, 2021. The cost method is used to record treasury stock transactions. What account(s) should Coronado credit in 2021 to record the sale of 9600 shares?

Treasury Stock for $201600 and Paid-in Capital from Treasury Stock for $67200.

Treasury Stock for $268800.

Treasury Stock for $240000 and Retained Earnings for $28800.

Treasury Stock for $201600 and Retained Earnings for $67200.