XYZ, Inc. sells 100 shares of treasury shares at $10 per share. If the cost of acquiring the shares was $13 per share the entry for the sale should include credits to: Select one: a. Treasury Shares $1,000 and shares premium- treasury 300 b. Treasury Shares $1,300 o c. Treasury Shares $1,000 O d. Treasury Shares $300 and shares premium - treasury 1000