On January 1,2020 , Star Corp. sold 10,000 shares of common stock, par $2, at $18 per share. On September 30, 2020, Star Corp. acquired 100 shares of its common stock at $15 per share. What amount is debited to PIC in excess of par (a) under the treasury stock method and (b) under a direct stock retirement? Treasury Method: 200; Direct retirement Method : 1600 Treasury Method: 200; Direct retirement Method : 1300 Treasury Method: 0; Direct retirement Method : 1300 Treasury Method: 0; Direct retirement Method : 1600