A corporation originally issued $10 par value common stock for $13 per share. It purchased

3,900

shares of its own stock for

$22

per share. The company then sells

14

shares of treasury stock for

$10

per share. The change in stockholders' equity from the purchase of treasury stock and subsequent sale of treasury stock would be __________.

A.

$140

increase

B.

$85,800

increase

C.

$85,940

decrease

D.

$85,660

decrease