In January 2017, Sunland Company, a newly formed company, issued 11600 shares of its $10 par common stock for $15 per share. On July 1, 2017, Sunland Company reacquired 1160 shares of its outstanding stock for $12 per share. The acquisition of these treasury shares

a. did not change total stockholders' equity. '

b. decreased the number of issued shares.

c. decreased total stockholders' equity.

d. increased total stockholders' equity.