Delta Services had previously acquired five thousand shares of treasury stock at $14 per share. It now sells them at $21 per share. The entry to record this transaction will include a
a. credit to Treasury Stock for $100,000.
b. debit to Paid-In Capital from Treasury Stock for $35,000.
c. debit to Treasury Stock for $70,000.
d. credit to Paid-In Capital from Treasury Stock for $35,000.