\(\mathrm{XYZ}\), 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 \(\$ 1,000\) and Paid-in Capital from Treasury Stock \(\$ 300\).

b. Treasury Stock \(\$ 500\) and Paid-in Capital from Treasury Stock \(\$ 800\).

c. Treasury Stock \(\$ 1,000\) and Retained Earnings \(\$ 300\).

d. Treasury Stock \(\$ 500\) and Paid-in Capital in Excess of Par Value \(\$ 800\).