Answer and explain

5. Shares repurchased shall be recorded at A. Par B. Subscription Price C. Cost D. Fair Value 6. Share Premium from subscription of shares which were later repurchased by the corporation will be A. Part of Share Premium- Treasury Shares B. Part of Share Premium- Ordinary Shares C. Will be eliminated since subscription was not paid in full D. Will be offset if treasury shares were resold for less than the cost