XYZ, Inc. sells 100 shares of $5 par value Treasury stock at $13 per share. If the cost of acquiring the shares was $10 per share, the entry for the sale should include credits to:

a. Treasury Stock for $1,000 and Retained Earnings for $300.

b. Treasury Stock for $500 and Paid-in Capital in Excess of Par Value for $800.

c. Treasury Stock for $500 and Paid-in Capital from Treasury Stock for $800.

d. Treasury Stock for $1,000 and Paid-in Capital from Treasury Stock for $300.