Intermediate Accounting II

4) In which of the following transactions will there NOT be a debit to retained earnings? A Converted $7,000 of preferred stock into common stock with total par value of $7,100. B Retired $30,000 of treasury preferred stock whose original issue was for $35,000 cash. Retrospectively corrected an overstatement of sales of $70,000 last year. D Retired $35,000 of treasury common stock whose original issue was for $30,000 cash