14. In 2009, Winn, Inc., issued $1 par value common stock for $35 per share. No other common stoclk transactions occurred until July 31, 2011, when Winn acquired some of the issued shares for $30 per share and retired them. Which of the following statements correctly states an effect of this acquisition and retirement? A. 2011 net income is increased. B. Retained earnings is increased. C. 2011 net income is decreased D. Additional paid-in capital is decreased