Refer to the following information for Tolan Corporation:

a$)$ Common Stock, $$1\mathrm{.}00\mathrm{.}00$ par, $119,000$ shares issued, $107,000$ shares outstanding

b$)$ Paid $-$ In Capital in Excess of Par$-$Common: $$2,270,000$

c$)$ Retained Earnings: $$970,000$

d$)$ Treasury Stock: $12,000$ shares purchased at $$22\mathrm{.}00$ per share

If Tolan resold $1,200$ shares of treasury stock for $$25\mathrm{.}00$ per share, which of the following statements would be true?

A$.$ The Paid $-$ In Capital in Excess of Par$-$Common account would increase by $$1,200.$

B$.$ The Treasury Stock account would decrease by $$26,400.$

C$.$ The Retained Earnings account would increase by $$30,000.$

D$.$ The Treasury Stock account would decrease by $$13,200.$