Testbank Multiple Choice Question 123 In 2020, Sheffield Corp. acquired 15200 shares of its own $1 par value common stock at $16 per share. In 2021, Sheffield issued 10200 of these shares at $23 per share. Sheffield uses the cost method to account for its treasury stock transactions. What accounts and what amounts should Sheffield credit in 2021 record the issuance of the 10200 shares? Treasury Stock Additional Paid-in Capital Retained Earnings Common Stock $224400 $10200 $153000 $71400 $10200 $163200 $158200 $163200 $71400