On april 16, 2015 Rod co reacquired 12,000 shares of its own $10 par stock for 660,000 cash. On November 4, 2016, 1,000 of the treasury shares were reissued at a price of $65 per share. The journal entry to record the reissuance of the 1,000 shares of stock on November 4 includes a-

a. credit to common stock of $10,000

b.credit to the additional paid in capital: trasury stock transactions of $10,000

c. credt to gain on treasury stock transactions of $10,000

d. credit to treasury stock reissued of 65,000