A company repurchased 10,000 of its outstanding ordinary shares with par value 2$ for 6$ in 501/2024, at 3101/2024 the company re-issued 5000 : for 7.5 , and in 28/02/2024 issued 4000 for 2.5 which recorded in the company books for
a. debit retained earning for $6500.
b. debit treasury shares for 10,000.
c. credit treasury premium for 7500.
d. debit premium treasury for 6500.