Refer to the following information for Tolan Corporation: . Common Stock, $1.00 par, 112,000 shares issued, 101,000 shares outstanding Paid-In Capital in Excess of Par-Common: $2,170,000 Retained Earnings: $920,000 Treasury Stock: 11,000 shares purchased at $23 per share If Tolan resold 1,800 shares of treasury stock for $22.5 per share, which of the following statements would be true? OA. The Retained Earnings account would increase by $40,500. OB. The Treasury Stock account would decrease by $20,700. OC. The Paid-In Capital in Excess of Par-Common account would increase by $1,800. OD. The Treasury Stock account would decrease by $41,400.