Slater Roofing Company originally issued 6,000 shares of $10 par value common stock for $180,000 ($30 per share). Slater subsequently purchases 600 shares of treasury stock for $27 per share and resells the 600 shares of treasury stock for $29 per share. In the entry to record the sale of the treasury stock, there will be a:

A. credit to Paid-In Capital from Treasury Stock for $1,200.

B. credit to Treasury Stock for $6,000.

C. debit to Paid-In Capital in Excess of Par of $18,000.

D. credit to Common Stock for $16,200.