Question 14 (2.5 points) San Antonio Corporation purchased 300 shares of its own $40 par value common stock for $30,000. Later, these shares are sold for $32,000 cash. The journal entry to record the sale includes a: $32,000 credit to Treasury stock $2,000 credit to Paid-in Capital from Treasury Stock $19,200 credit to Paid-in Capital from Treasury Stock $2,000 credit to Gain on Sale of Treasury Stock Question 20 (2.5 points) Gadgetronics, Inc., issued for $67 per share 5,000 shares of $40 par value common stock. The journal entry to record this transaction is: 335,000 200,000 Cash Common Stock Retained Earnings 135,000 Cash 335,000 200,000 Common Stock Gain on Sale of Stock 135,000 335,000 200,000 Cash Common Stock Paid-in Capital in Excess of Par Value 135,000 335,000 Cash Common Stock 335,000