On April $1,$ Crystal Corporation reacquired $1,000$ shares of its own $$10$ par stock for a total of $$65,000$ cash. On October $15,300$ of the treasury shares were reissued at a price of $$70$ per share. The journal entry to record the reissuance of the $300$ shares of stock on October $15$ includes a:

Credit to Additional Paid$-$In Capital: Treasury Stock Transactions of $$1,500$

Credit to Common Stock of $$3,000$

Credit to Gain on Treasury Stock Transactions of $$1,500$

Credit to Treasury Stock Reissued of $$21,000$