As you look at Paid-In-Capital-excess of Par and Paid-In-Capital-share repurchases; are these two terms the same T-account or two different T-accounts?

Question 4 1 out of 1 points In 2016, Winn, Inc., issued $1 par common stock for $35 per share. No other common stock transactions occurred until July 31, 2018, 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? Selected Answer: Additional paid-in capital is decreased. Answers: Retained earnings is increased. 2018 net income is decreased. Additional paid-in capital is decreased. 2018 net income is increased. Response Feedback: The entries to record the stock issuance and subsequent acquisition and retirement (per share) are as follows: 351 Issuance Cash Common Paid-in capital-excess of par Retirement Common stock Paid-in capital-excess of par Paid-in capital-share repurchase Cash 30 The net result is a decrease in additional paid-in capital of $29 per share retired