Sunland Company acquired 19400 shares of its own common stock at $18 per share on February 5, 2020, and sold 9700 of these shares at $25 per share on August 9, 2021. The fair value of Sunland's common stock was $22 per share at December 31, 2020, and $23 per share at December 31, 2021. The cost method is used to record treasury stock transactions. What account(s) should Sunland credit in 2021 to record the sale of 9700 shares? O Treasury Stock for $174600 and Paid-in Capital from Treasury Stock for $67900. Treasury Stock for $174600 and Retained Earnings for $67900 Treasury Stock for $213400 and Retained Earnings for $29100. O Treasury Stock for $242500