anyone know what is the differences between the following two questions?

1. In 2019, Winn, Inc. issued $1 par common stock for $35 per share. No other common stock transactions occurred until July 31, 2021, when Winn acquired some of the issued shares for $30 per share and retired them. Which of the following statements correctly states an effect of this acquisition and retirement?

answer: additional paid in capital is decrease

2. In 2021, Brock Lee Vegetables issued $1 par value common stock for $30 per share. No other common stock transactions occurred until March 31, 2023, when Brock Lee acquired some of the issued shares for $25 per share and retired them. Which of the following statements is true for this acquisition and retirement?

answer: additional paid-in capital is increased