Wilson Corp. purchased its own par value stock on January 1, 2015 for $20,000 and debited the treasury stock account for the purchase price. The stock was subsequently sold for $12,000. The $8,000 difference between the cost and sales price should be recorded as a deduction froma. additional paid-in capital to the extent that previous net "gains" from sales of the same b. class of stock are included therein; otherwise, from retained earnings. c.. additional paid-in capital without regard as to whether or not there have been previous net "gains" from sales of the same class of stock included therein. d.. retained earnings. e.. net income.