Salon company originally issued 4,000 shares of $10 par value common stock for $120,000 ($30 per share). salon subsequently purchases 400 shares of treasury stock for $27 per share and resells the 400 shares of treasury stock for $29 per share. in the entry to record the sale of the treasury stock, there will be a

(a) credit to common stock for $10,800.
(b) credit to treasury stock for $4,000.
(c) debit to paid-in capital in excess of par of $12,000.
(d) credit to paid-in capital from treasury stock for $800.