On January 1, Vermont Corporation had 42,800 shares of $12 par value common stock issued and outstanding. All 42,800 shares had been issued in a prior period at $19 per share. On February 1, Vermont purchased 950 shares of treasury stock for $25 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 Treasury Stock for $23,750 Ob. debit to Treasury Stock for $23.750 Oc. debit to a loss account for $5,700 Od. credit to a gain account for $5,700