please answer

No effect 9. Victory Co, was organized January 2, 2018, with 100,000 authorized shares of $10 par value common stock. During 2018 Victory had the following equity transactions: on January 5- issued 75,000 shares at $14 per share. December 27-purchased 5,000 of its shares at $11 per share Victory uses the cost method to record the purchase of treasury stock. What would the balance in the "Paid in Capital Treasury Stock" account be at December 31, 2018? a. $0 b. $5,000 c. $15,000 d. $55,000