On April 1, 2018, Jetter Corporation reacquired 2,000 shares of its own $10 par stock for $120,000 cash. On October 15, 2018, 600 of the treasury shares were reissued at a price of $65 per share. Assuming there are no further transactions involving treasury stock in 2018, the financial statements of Jetter Corporation for 2018 will show: Select one: a. Treasury Stock of $81,000 among the assets in the balance sheet. b. Gain on Sale of Treasury Stock of $3,000 in the income statement for 2018. c. Treasury Stock of $120,000 as a deduction in the stockholders' equity section of the December 31, 2018, balance sheet. d. Additional Paid-In Capital: Treasury Stock Transactions of $3,000 in the December 31, 2018 balance sheet.