Sheridan Company acquired 19200 shares of its common stock at $21 per share on February 5, 2025, and sold 9600 of these shares at $28 per share on August 9, 2026. The fair value of Sheridan's common stock was $25 per share at December 31, 2025, and $26 per share at December 31, 2026. The cost method is used to record treasury stock transactions. What account(s) should Sheridan credit in 2026 to record the sale of 9600 shares