Una empresa tiene en sus libros la cuenta Treasury stock con un balance de $50,000 (su costo) y la cuenta Paid-in capital from treasury stock con balance de $5,000. La empresa vendi la mitad de las acciones en cartera por $18,000. La entrada de jornal para contabilizar la venta de las acciones en cartera es: a. Cash 18,000 Loss on sale of treasury stock 7,000 Treasury stock 25,000 b. Cash 18,000 Retained earnings 7,000 Treasury stock 25,000 c. Cash 18,000 Paid-in capital from treasury stock 5,000 Retained earnings 2,000 Treasury stock 25,000 d. Cash 18,000 Paid-in capital from treasury stock 2,500 Retained earnings 4,500 Treasury stock 25,000