On January 1, Vermont Corporation had 41,400 shares of $11 par value common stock issued and outstanding. All 41,400 shares had been issued in a prior period at $18 per share. On February 1, Vermont purchased 910 shares of treasury stock for $28 per share and later sold the treasury shares for $22 per share on March 1. The journal entry for the purchase of the treasury shares on February 1 would include a Oa. credit to Treasury Stock for $25,480 Ob. debit to a loss account for $9,100 Oc. debit to Treasury Stock for $25,480 Od credit to a gain account for $9,100