On April 1, 2019, Ruby Corporation Reacquired 1,000 Shares of Its

On April 1, 2019, Ruby Corporation reacquired 1,000 shares of its own $30 par stock for a total of $195,000 cash. On October 15, 300 of the treasury shares were reissued at a price of $210 per share.
The journal entry to record the reissuance of the 300 shares of stock on October 15 includes a:

A) Credit to Additional-Paid-In Capital: Treasury Stock of $4,500
B) Credit to Common Stock of $9,000
C) Credit to Gain on Treasury Stock of $4,500
D) Credit to Treasury Stock of $63,000