Ramos Corporation Sold 400 Shares of Treasury Stock for $45

Ramos Corporation sold 400 shares of treasury stock for $45 per share. The cost for the shares was $35. The entry to record the sale will include a

A) credit to Gain on Sale of Treasury Stock for $14,000.
B) credit to Paid-in Capital from Treasury Stock for $4,000.
C) debit to Paid-in Capital in Excess of Par for $4,000.
D) credit to Treasury Stock for $18,000.