UTEP Records initially issued $200,000$ shares of $$1$ par value stock for $$1,000,000$ in $2019.$ In $2020,$ UTEP repurchased $20,000$ shares for $$300,000.$ In $2021,10,000$ of the repurchased shares were resold for $$160,000.$ In its balance sheet dated December $31,2021,$ UTEP's treasury stock account should show a balance of:a$)$ SO$.$b$)$ $$150,000.$c$)$ $$40,000.$d$)$ $$100,000.$