Seven thousand shares of treasury stock of Marker, Inc., previously acquired at $14 per share, are sold at $20 per share. The entry to record this transaction will include a

A)

credit to Treasury Stock for $140,000.

B)

debit to Paid-In Capital from Treasury Stock for $42,000.

C)

debit to Treasury Stock for $98,000.

D)

credit to Paid-In Capital from Treasury Stock for $42,000.