Can someone help answering the question for which answer to choose and explain why?

000 3. XYZ Corporation issues 1,000 shares of $10 par value common stock at $12 per 000 0 share. In this transaction, credits are made 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