A$.$ The two methods of accounting for treasury stock are the cost method and the par value method. The cost method records the acquisition at the par value of the

repurchased shares. The par value method records the acquisition of treasury shares at the cost of the repurchased shares.

B$.$ The two methods of accounting for treasury stock are the cost method and the market value method. Both methods are used equally among companies in the United States.

C$.$ The two methods of accounting for treasury stock are the cost method and the noncash method. Both methods are used equally among companies in the United States.

D$.$ The two methods of accounting for treasury stock are the cost method and the par value method. The cost method records the acquisition of treasury shares at the cost of

the repurchased shares. The par value method records the acquisition at the par value of the repurchased shares.