Ivanhoe Company acquired 18,600 shares of its common stock at $18 per share on February 5, 2025, and sold 9,300 of these shares at $25 per share on August 9, 2026. The fair value of Ivanhoe's common stock was $22 per share at December 31, 2025, and $23 per share at December 31, 2026. The cost method is used to record treasury stock transactions. What account(s) should Ivanhoe credit in 2026 to record the sale of 9,300 shares?

Treasury Stock for $232,500.

Treasury Stock for $167,400 and Retained Earnings for $65,100.

Treasury Stock for $167,400 and Paid-in Capital from Treasury Stock for $65,100.

Treasury Stock for $204,600 and Retained Earnings for $27,900.