Assume Pfizer resells 10,000 shares of its stock that were purchased when the market price of the stock was \($25.\) If the shares are resold for \($22,\) which one of the following statements holds?

a. Additional paid-in capital decreases by \($30,000.

b.\) The treasury stock account increases by \($30,000.

c.\) Additional paid-in capital increases by \($30,000.

d.\) The treasury stock account decreases by \($30,000.

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