Refurbish, Inc. purchased 1,000 shares of its own stock at $8 a share. Later, it reissued the 1,000 shares for $10,000. The effect of the entry to record the sale of treasury stock on the accounting equation includes a(n):

$10,000 increase in stockholders' equity.

$10,000 decrease in stockholders' equity.

$8,000 increase in stockholders' equity.

$8,000 decrease in stockholders' equity.