Sprinkle Inc. has outstanding 10,000 shares of $10 par value common stock. On July 1, 2017, Sprinkle reacquired 100 shares at $87 per share. On September 1, Sprinkle reissued 60 shares at $90 per share. On November 1, Sprinkle reissued 40 shares at $83 per share. What account are not credit in the September 1 reissuance?

Treasury Stock $5,220 and Common Stock $180

Treasury Stock $180

Treasury Stock $5,220 and PIC from Treasury Stock $180

Treasury Stock $8,700