Use the following information to answer the question$($s$)$ below.

On January $1,20$x$1,$ Belmont Corporation had $50,000$ shares of $$10$ par value common stock issued and outstanding. All $50,000$ shares had been issued in a prior period at $$15$ per share. On February $1,20$x$1,$ Belmont purchased $2,000$ shares of treasury stock for $$18$ per share and later sold the treasury shares for $$20$ per share on March $2,201.$

$13.$ The entry to record the purchase of the treasury shares on February $1,201,$ would include a

a$.$ credit to the Treasury Stock, Common account for $$36,000.$

b$.$ gain of $$6,000.$

c$.$ loss of $$6,000.$

d$.$ debit to the Treasury Stock, Common account for $$36,000.$

$14.$ The entry to record the sale of the treasury shares on March $2,20$x$1,$ would include a

a$.$ debit to Retained Earnings for $$6,000.$

b$.$ credit to a paid$-$in capital account for $$4,000.$

c$.$ credit to Retained Earnings for $$4,000.$

d$.$ credit to a gain account for $$4,000.$