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Which of the following statements is true regarding treasury stock? O a. Shares of reacquired treasury stock are considered preferred shares. O b. Paid-In Capital from Sale of Treasury Stock may have a debit balance. c. Paid-In Capital from Sale of Treasury Stock may be debited on the sale of treasury stock. O d. Dividends are paid on treasury stock. A company with 100,000 authorized shares of $4 par common stock issued 40,000 shares at $8. Subsequently, the company declared a 5% stock dividend on a date when the market price was $11 per share. What is the amount transferred from the retained earnings account to the paid-in capital accounts as a result of the stock dividend? O a. $6,000 O b. $8,000 O c. $22,000 O d. $16,000