No. 7 (3 pts.) Dafna Corp. purchased it own shares for the first-time during September 2021. The company purchased 10,000 shares of its $2 par value share for an average price of $8. In January 2022, due to the liquidity needs, the company sold half of those shares for $7 per share. Indicate the correct choice: Dafna's stockholders equity increases in January 2022 because of selling the shares. Dafna should record a loss on the sale of the shares in January 2022. Dafna's stockholders equity decreases in January 2022 because of selling the shares. Dafna should record a gain on the sale of the shares in January 2022. Dafna should record a loss on the sale of the shares in January 2022 and as a result its stockholders equity decreases. a. Dafna's stockholders equity decreases in January 2022 because of the shares sale. b. Dafna's stockholders equity increases in January 2022 because of shares sale. C. Dafna should record a loss on the sale of the shares in January 2022. d. Dafna should record a gain on the sale of the shares in January 2022. e. Dafna should record a loss on the sale of the shares in January 2022 and as a result its stockholders equity decreases