Our company originally issued 1,000 shares of $1 par value common stock for $9 per share. We repurchased 200 shares of the stock as treasury stock for $10 per share. On September 5, we sold 100 shares of treasury stock for $12 per share. What account(s) and amount(s) would we credit when we record the journal entry for the September 5 transaction? (a) cash, $2,000 (b) treasury stock, $2,000 (c) treasury stock, $18,000 (d) cash, $18,000.