Franco Company acquired 16,000 shares of its own common stock at $20 per share on February 5, 2003, and sold 8,000 of these shares at $27 per share on August 9, 2004. The market value of Franco's common stock was $24 per share at December 31, 2003, and $25 per share at December 31, 2004. The cost method is used to record treasury stock transactions. What account(s) should Franco credit in 2004 to record the sale of 8,000 shares?