Treasury stock that had been purchased for $5,600 last month was reissued this month for $8,500. The journal entry to record the reissuance would include a credit to:

a.Paid-In Capital from Sale of Treasury Stock for $2,900

b.Paid-In Capital in Excess of ParCommon Stock for $2,900

c.Paid-In Capital from Sale of Treasury Stock for $8,500

d.Treasury Stock for $8,500