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 $800.