On January 1, 2020, Maggie Inc. issued 10,000 shares of $1 par common stock for $10 per share. On June 30, 2020, Maggie Inc. reacquired 1,000 shares of common stock at $10 per share. On December 15, 2020, Maggie Inc. reissued 500 shares of common stock at $15 per share.

Assume that Maggie accounts for repurchases of its common stock under the treasury stock method. The entry on December 15, 2020, to account for the reissuance of stock would include

	a.	A debit to Paid-in CapitalTreasury Stock for $2,500.
	b.	A credit to Paid-in CapitalTreasury Stock for $2,500.
	c.	A credit to Paid-in CapitalTreasury Stock for $2,000.
	d.	A credit to Retained Earnings for $2,000.