Consider the following equity section for Luna Inc:

Common Stock	$ 52,000
APIC	$ 265,000
Treasury Stock	$ (4,000)
Retained Earnings	$ 450,000
Total SE	$ 763,000

You, as a staff accountant for Luna Inc, were informed that a stock repurchase amounting to $3,000 was never accounted for in the above numbers. Select the account calculated correctly after making this adjustment.

Group of answer choices

A Treasury Stock: $ (1,000)

B APIC: $268,000

C APIC: $262,000

D Treasury Stock: $ (7,000)