Which Answer Would Represent the Financial Statement Presentation of Stockholders $\$ 12$

Which answer would represent the financial statement presentation of stockholders equity after the following transactions?
Issued 200 shares of $12 par value common stock for $25 a share. Five hundred shares are authorized. Purchased 75 shares of treasury stock at $22 a share.

A)

B)
Common Stock, $\$ 12$ par value, 500 shares authorized,
$\begin{array}{ll}200 \text { shares issued and outstanding } & \$ 2,400 \\\text { Paid in Capital in Excess of Par - Common } & \$ 2,600 \\\text { Less: Treasury Stock, 75 shares a \$12 par value } & (\$ 900) \end{array}$
C)
$$\begin{array}{l}\text { Common Stock, } \$ 12 \text { par value, } 500 \text { shares authorized, }\\\begin{array} { l c } 200 \text { shares issued, } 425 \text { outstanding } & \$ 5,100 \\\text { Paid in Capital in Excess of Par - Common } & \$ 5,525 \\\text { Less: Treasury Stock, } 75 \text { shares } a \$ 22 \text { per share } & (\$ 1,650) \end{array}\end{array}$$
D)
Common Stock, $\$ 25$ market value, 500 shares authorized,
$\begin{array}{lc}200 \text { shares issued, } 125 \text { outstanding } & \$ 5,000 \\\text { Less: Treasury Stock, } 75 \text { shares } a \$ 22 \text { per share } & (\$ 1,650) \end{array}$