During 2021, West had the following transactions: Acquired 5,000 shares of treasury stock at $27 a share. The stock has a par value of $20 and had originally been issued for $24 per share. There had been no previous treasury stock transactions. Sold the 5,000 shares of treasury stock at $32 a share. If West uses the cost method of accounting for treasury stock, the balance in Paid-in capital from Treasury Stocks at December 31, 2021 is: $15,000. $40,000. $35,000. $60,000. O $20,000. $25,000