LaFarge Corporation has $100,000$ shares of $$50$ par value common stock authorized, issued and

outstanding. All $100,000$ shares were issued at $$55$ per share. Retained earnings of the company

amounts to $$800,000.$ If $4,000$ shares of common stock are reacquired by the corporation at $$62$ per

share and the cost method of accounting for treasury stock is used, stockholders' equity would

decrease by:

a$.$ $$-0-$

b$.$ $$200,000.$

c$.$ $$220,000.$

d$.$ $$248,000.$