In 20X4, Seda Corp. acquired 6,000 shares of its $1 par value common stock at $36 per share. During 20X5, Seda issued 3,000 of these shares at $50 per share. Seda uses the cost method to account for its treasury stock transactions. What accounts and amounts should Seda credit in 20x5 to record the issuance of the 3,000 shares? Treasury stock Additional paid-in capital Retained earnings Common stock $102,000 $42,000 $6,000 $144,000 $6,000 $108,000 $42,000 $108,000 $42,000