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A company issued 100,000 shares of its $10 par common stock for $1,500,000. Then 12,000 shares were acquired for $20 per share. Then 4,000 shares were reissued for $30 per share. The balance in the treasury stock account if the cost method is used is a. $80,000 b. $120,000 c. $40,000 d. $160,000 In 2021, CPA Company issued \$10 par common stock for $25 per share. No other common stocl. transactions occurred until March 31, 2024 when CPA acquired some of the issued shares for $30 per share. CPA uses the cost method to account for treasury stock. Which of the following is correct? a. 2024 net income is decreased. b. Total stockholders' equity is decreased in 2021 and increased in 2024. c. Total stockholders' equity is increased in 2021 and decreased in 2024. d. Retained earnings is decreased in 2024 by the difference between $30 and $25. CFA Company initially issued 130,000 shares of $1 par common stock for $620,000 in 2021 . In 2023 , the company repurchased 20,000 shares for $140,000. CFA uses the cost method to account for treasury stock. In 2024,8,000 of the repurchased shares were resold for $76,000. In its balance sheet dated December 31, 2024, CFA's common stock has a. 130,000 shares issued and outstanding b. 130,000 shares issued, 118,000 shares outstanding c. 130,000 shares issued, 102,000 shares outstanding d. 118,000 shares issued and outstanding. e. None of the above