Why is this the answer?

coxporation purchases 1,000 shares of its own common stock for $4,000 on February 13. On Apnil 13, haif of the treasury stock was sold for $3,000. On April 26, the other haif of th treasury stock was sold for $1,800. The entry to record the April 26 sale would include a O a debit to Treasury Stock for $2,000 O b creda to Cash for $1,800 O c. credt to Paid-in Captal from Sale of Treasury Stock for $1,200 o d debt to Paxd-In Capital from Sale of Treasury Stock for $200