$q,7.$ Treasury stock that had been purchased for $$5,600$ last month was reissued this month for $$8,500.$ The joumal entry to record the reissuance would include a credit to

a$.$ Treasury Stock for $$8,500$

b$.$ Paid$-$In Capital from Sale of Treasury Stock for $$8\mathrm{.}500$

c$.$ Paid$-$In Capital in Excess of Par$-$Common Stock for $$2\mathrm{.}900$

d$.$ Paid$-$In Capital from Sale of Treasury Stock for $$2,900$