Treasury Stock That Had Been Purchased for $5,600 Last Month

Treasury stock that had been purchased for $5,600 last month was reissued this month for $8,500. The journal entry to record the reissuance would include a credit to

A) Treasury Stock for $8,500
B) Paid-In Capital from Treasury Stock for $8,500
C) Paid-In Capital in Excess of Par/Common for $2,900
D) Paid-In Capital from Treasury Stock for $2,900