At its date of incorporation, Bear Company issued 5,000 shares of its $2 par common stock at $15 per share. During the current year, McCarty acquired 1,000 shares of its common stock at a price of $14 per share and accounted for them using the cost method. Subsequently, these shares were reissued at a price of $18 per share. There have been no other issuances or acquisitions of its own common stock. What effect does the reissuance of the stock have on the following accounts? Retained Earnings ( [Choose ] Additional Paid-in Capital from Treasury Stock Transactions [ Choose ]