28. Treasury stock shares are a. shares held by the U.S. Treasury Department b. part of the total outstanding shares but not part of the total issued shares of a corporation c. unissued shares that are held by the treasurer of the corporation d. issued shares that have been reacquired by a corporation 29. Retained earnings a. is the same as contributed capital b. cannot have a debit balance c. changes are summarized in the retained earnings statement d. is equal to cash on hand