At its date of incorporation, Crane Company issued 114000 shares of its $10 par common stock at $13 per share. During the current year, Crane acquired 18400 shares of its common stock at a price of $18 per share and accounted for them by the cost method. Subsequently, these shares were reissued at a price of $14 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? No effect No effect No effect Decrease Decrease No effect Decrease