Decline Co. issued 100,000 shares of $10 par common stock for $1,200,000. Decline acquired 4,000 shares of its own common stock at $15 per share. Three months later Decline sold 2,000 of these shares at $19 per share. Assume the par value method is used to record treasury stock transactions. To record the sale of the 2,000 treasury shares, Decline should credit Select one: a. Treasury Stock for $20,000 and Contributed Capital in Excess of Par for $18,000. b. Treasury Stock for $38,000. c. Treasury Stock for $30,000 and Contributed Capital from Treasury Stock for $8,000. d. Treasury Stock for $20,000 and Contributed Capital from Treasury Stock for $18,000.