Houston Corporation purchased 500 shares of its own $5 par value common stock for $10,000 and recorded them as Treasury shares. Later, 200 of the Treasury shares were reissued in exchange for $5,000 cash. The entry to record the reissue of the Treasury shares would include: O An increase to Paid-in Capital from Treasury Stock of $5,000 O An increase to Paid-in Capital from Treasury Stock of $1,000 O A decrease in Treasury Stock of $5,000 O A gain on the sale of Treasury Stock of $1,000