Seaking Inc. Initially issued $310,000$ shares of $$1$ par stock for $$1,550,000$ in $2024.$ In $2026,$ the company repurchased $31,000$ shares for $$310,000.$ In $2027,15,500$ of the repurchased shares were resold for $$248,000.$ In its balance sheet dated December $31,2027,$ Seaking's treasury stock account shows a balance of:

Multiple Choice

$$ $$0.$

$$ $$155,000.$

$$310,000.$

$$ $$62,000.$