Incorporated resold 450 shares of the treasury stock for $10 per share. What is the journal entry to record the sale of treasury stock on April 5? 

a) Dr Treasury Stock 3,600, Dr Paid-in Capital Treasury Stock 900; Cr Cash 4,500 

b) Dr Treasury Stock 3,600; Cr Cash 3,600 

c) Dr Cash 4,500; Cr Treasury Stock 4,500 

d) Dr Cash 4,500; Cr Treasury Stock 3,600; Cr Paid-in Capital Treasury Stock 900