When treasury stock is sold for more than the par value and the cost of the stock, what account(s) should be credited?

Select one:

a. Treasury Stock for the cost and additional paid-in capital for the excess of the sale price over the cost

b. Additional paid-in capital for the sale price

c. Treasury Stock for the sale price

d. Common Stock for the par value and retained earnings for the excess of the sale price over the par value

e. Common Stock for the sale price