Owl Co. buys 5,000 shares of their own common stock from their shareholders at $25 per share with a $2 per share par value. If Owl uses the more commonly used method, what are the financial statement effects of Foxs entry on this purchase?

Group of answer choices

A: D L: NE SE: D NI: NE CFs: D

A: D L: I SE: NE NI: NE CFs: D

A: D L: NE SE: D NI: NE CFs: NE

A: D L: NE SE: D NI: D CFs: D

D:Decrease, I:Increase