San Antonio Corporation Purchased 300 Shares of Its Own $20

San Antonio Corporation purchased 300 shares of its own $20 par value common stock for $15,000. Later, these shares are sold for $16,000 cash. The journal entry to record the sale includes a:

A) $ 1,000 credit to Paid-in Capital from Treasury Stock
B) $ 9,600 credit to Paid-in Capital from Treasury Stock
C) $1,000 credit to Gain on Sale of Treasury Stock
D) $16,000 credit to Treasury Stock