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IBM emite 200 000 acciones con un valor a la par de $0.06 a $155 por accin. Tres aos ms tarde, recompr estas acciones a

IBM emite 200 000 acciones con un valor a la par de $0.06 a $155 por accin. Tres aos ms tarde, recompr estas acciones a $85 por accin. IBM registra la recompra de cul de las siguientes maneras?

Dbito de acciones ordinarias por $12 000, dbito de capital pagado adicional por $30 988 000 y crdito en efectivo por $31,00 millones.

Dbito de acciones de tesorera por $17,00 millones y crdito en efectivo por $17,00 millones.

Dbito de acciones ordinarias por $12 000, dbito de capital pagado adicional por $16 988 000 y crdito en efectivo por $17,00 millones.

Dbito de Capital Contable por $31.00 millones, crdito de Capital Adicional en Pago por $17.00 millones y crdito en Efectivo por $17.00 millones.

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