BO.Prior service cost is included among OCI items in the statement of comprehensive income and thus subsequently becomes part of AOCI where it is amortized over the average remaining service period using IFRS. U.S. GAAP. Either U.S. GAAP and IFRS. Neither U.S. GAAP and IFRS. 31.Dunavant Service Company views share repurchases as treasury stock. Dunavant purchased shares and then later sold the shares at more than their acquisition price. What is the effect of the sale of the treasury stock on each of the following? Retained earnings increase increase no effect no effect Paid-in capital increase no effect no effect increase ; ; Option a Option b Optionc Option d 32. The corporate charter of Pharaoh Tent Co. authorized the issuance of 6 million, $1 par common shares. During 2021, its first year of operations, Pharaoh had the following transactions: February 4 sold 4 million shares at $15 per share October 12 retired 1 million shares at $18 per share December 30 sold the 1 million shares at $20 per share What amount should Pharaoh report as additional paid-in capital in its December 31, 2021, balance sheet? $37 million $58 million $56 million S61 million 33. What is the effect of the declaration and subsequent issuance of a stock split (effected in the form of a stock dividend) on each of the following? Retained earnings no effect no effect increase increase Paid-in capital no effect increase decrease increase uo Option a Option b Optionc Option d