If a corporation repurchases 500 shares of its previously-issued common stock for $5,000 and then reissues it for $4,000, which of the following statements is true regarding the difference in the amounts of the repurchase and reissuance? a. It is reported as a loss on the sale of treasury stock. b. It is a decrease in stockholders' equity. c. It is an increase in stockholders' equity. d. It is reported as a gain on the sale of treasury stock