In the preparation of a balance sheet, which of the following statements is true?

a.	No reference needs to be made to treasury stock, since the acquisition of such stock does not restrict retained earnings.
b.	Treasury shares and unissued shares can be reported as a total of shares not outstanding with no distinguishing comments.
c.	Treasury shares should be shown as a deduction, at cost, from stockholders' equity.
d.	Treasury shares should be shown as a deduction, at cost, from the total paid-in capital of the company.