Treasury stock that had been purchased for $3,613 last month was reissued this month for $5,559. The entry to journalize the reissuance would include credit to O a. Paid-In Capital in Excess of Par-Common Stock for $3,613 O b. Paid-In Capital from Sale of Treasury Stock for $1,946 c. Treasury Stock for $1,946 d. Paid-In Capital from Sale of Treasury Stock for $3,613