On January 1, 2020, Twyla Corp. sold 10,000 shares of common stock, par $2, at $18 per share. On September 30, 2020, Twyla Corp. acquired 500 shares of its common stock at $15 per share. What amount is debited to Common Stock (a) under the treasury stock method and (b) under a direct stock retirement? $1,000 $1,000 $0 $1,000 $0 $9,000 $1,000 $0