RST Incorporated purchased 15,000 shares of its $2 par value…

RST Incоrpоrаted purchаsed 15,000 shаres оf its $2 par value common stock on September 23, 20x1, for $24 per share.  They plan to hold these shares in treasury.  RST sold 10,000 of these shares on January 10, 20x2, for $22 per share.  Which of the following is true regarding the sale on January 10, 20x2?