Oriole Corporation sold 430 shares of treasury stock for $45 per share. The cost for the shares was $35. The entry to record the sale will include a

A) Credit to Gain on Sale of Treasury Stock for $14,000.

B) Credit to Paid-in Capital from Treasury Stock for $4,000.

C) Debit to Paid-in Capital in Excess of Par for $4,000.

D) Credit to Treasury Stock for $18,000.