On February 22, Brett Corporation acquired 280 shares of its $5 par value common stock for $23 each. On March 15, the company resold 62 shares for $28 each. What is true of the entry for reselling the shares?

a) Credit Additional Paid-in Capital $310

b) Debit Treasury Stock $1,426

c) Credit Cash $1,426

d) Credit Treasury Stock $1,736