Bretton Software had the following selected account balances at December 31, 2021 (all numbers and amounts are in thousands, except par value per share): (Click the icon to view the account balances.) Read the requirements. Requirement 1. Prepare the stockholders' equity section of Bretton's balance sheet (in thousands). (Enter the accounts in the proper order for the stockholders' equity section of the balance sheet. Enter all amounts as they are shown in the data table. Enter dollar amounts, except for par value and number of shares, in thousands. Use parentheses or a minus sign for numbers to be subtracted.) Balance Sheet (Partial) Stockholders' Equity: Total paid-in capital $ par, shares shares and shares Total stockholders' equity Requirement 2. How can Bretton have a larger balance of treasury stock than the sum of Common Stock and Paid-in Capital in Excess of Par? A. Bretton paid a higher price to acquire treasury stock than the price Bretton received when it issued its stock. B. Bretton paid a lower price to acquire treasury stock than the price Bretton received when it issued its stock. C. The balance of the treasury account will always exceed the sum of the common stock and paid-in capital in excess of par accounts. Otherwise, companies would never purchase treasury shares. D. The market price per share of Bretton's stock has gone down since the stock was initially sold.