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Mena used the cost method to record this transaction. If the par-value method had been used rather than the cost method, which of the following accounts would show a different dollar amount?
A. Treasury stock and total shareholders’ equity.
B. Additional paid-in capital and retained earnings.
C. Paid-in capital from treasury stock and retained earnings.
D. Additional paid-in capital and treasury stock.
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A. Treasury stock and total shareholders’ equity.