Treasury stock that had been purchased for $3,970 last month was reissued this month for $5,630. The journal entry to record the reissuance would include a credit is:

a. Paid-in capital in excess of par-Common stock for $1,660.
b. Paid-in capital from the sale of treasury stock for $1,660.
c. Paid-in capital from the sale of treasury stock for $3,970.
d. Treasury stock for $1,660.