The Stockholders' Equity accounts of Nardo Corporation at January 1, 2019 appear below: Common Stock, $5 par value, 150,000 shares authorized: 33,500 shares issued and outstanding Paid in Capital in excess of par value - Common Stock Retained Earnings During the year, the following transactions occurred: d. Sold 30% of the treasury shares acquired for $15.50 per share. Prepare the journal entry for d. $167,500 139,200 186,520