A company issues $10,000$ shares of its own $$10$ par value common stock to the public for $$19$ per share. Later, $1,000$ of these shares are bought for $$21$ per share as treasury stock. Which of the Losses on the resale of these shares would impact reported net income for the year although gains would not

The par value method and the cost method have the same total impact on stockholders equity

Because this is a stock transaction, retained earnings cannot be affected by a re$-$issuance of these shares