Five years ago, Dunn Trading Co. issued 2,500 ordinary shares. The shares have a 2 par value and sold at that time for 12 per share. On January 1, 2019, Dunn Trading Co. Purchased 1,000 of these shares for 24 per share. On September 30, 2019, Dunn reissued 500 of the shares for 28 per share. The journal entry to record the reissuance will include

a. A debit to Treasury Shares 12,000.

b. A credit to Share PremiumTreasury 2,000.

c. A credit to Treasury Shares 14,000.

d. A credit to cash 14,000.