Sheridan Roofing Company originally issued 7800 shares of $10 par value common stock for $234000 ($30 per share). Sheridan subsequently purchases 780 shares of treasury stock for $25 per share and resells the 780 shares of treasury stock for $30 per share. In the entry to record the sale of the treasury stock, there wil be a O credit to Common Stock for $19300. debit to Paid-in Capital in Excess of Par of $23400. O credit to Treasury Stock for $7800. O credit to Paid-in Capital from Treasury Stock for $3900.