Wildhorse Company acquired 22200 shares of its common stock at $21 per share on February 5,2025 , and sold 11100 of these shares at $28 per share on August 9,2026 . The fair value of Wildhorse's common stock was $25 per share at December 31,2025 , and $26 per share at December 31, 2026. The cost method is used to record treasury stock transactions. What account(s) should Wildhorse credit in 2026 to record the sale of 11100 shares? Treasury Stock for $233100 and Paid-in Capital from Treasury Stock for $77700. Treasury Stock for $233100 and Retained Earnings for $77700. Treasury Stock for $310800. Treasury Stock for $277500 and Retained Earnings for $33300