Refer to the following information for Tolan Corporation: Common Stock, $1.00 par, 106,000 shares issued, 99,000 shares outstanding Paid -In Capital in Excess of Par-Common: $2,350,000 . Retained Earnings: $980,000 . Treasury Stock: 7,000 shares purchased at $27.00 per share If Tolan resold 1,200 shares of treasury stock for $20.50 per share, which of the following statements would be true? A. The Treasury Stock account would decrease by $32,400. OB. The Retained Earnings account would increase by $24,600. O C. The Paid-In Capital in Excess of Par-Common account would increase by $1.200. O D. The Treasury Stock account would decrease by $16,200