answer both please

A statement of stockholders' equity is normally not prepared when a. only the date of record is announced for declaring a dividend. b. there is a purchase of treasury stock. c. there is a change in stock accounts. d. there is a change in paid-in capital accounts. Which of the following statements is true regarding treasury stock? a. Shares of reacquired treasury stock are considered preferred shares. b. Paid-In Capital from Sale of Treasury Stock may have a debit balance. c. Paid-In Capital from Sale of Treasury Stock may be debited on the sale d. Dividends are paid on treasury stock