On January 1, Vermont Corporation had 36,200 shares of $10 par value common stock issued and outstanding. All 36,200 shares had been issued in a prior period at $22 per share on February 1, Vermont purchased 960 shares of treasury stock for $26 per share and later sold the treasury shares for $20 per share on March 1. The journal entry for the purchase of the treasury shares on February 1 would include a Oa. credit to a gain account for 53,840 Ob. debit to Treasury Stock for $24.960 Oc. credit to Treasury Stock for $24.960 d. debit to a loss account for $3.840