The Kansas Company was started when it issued 200 shares of $5 par value common stock at a market price of $20 per share. The company repurchased 10 shares at a market price of $15 per share. Later the company reissued 5 shares at a market price of $20 per share. At the end of the first year of operations the company's stockholders' equity included $1,200 of retained earnings in addition to its contributed capital. What effect would reissuing the 5 shares have on the company's paid-in excess of the cost of treasury stock account? No effect Increase paid-in excess of the cost of treasury stock account by $25. O Increase paid-in excess of the cost of treasury stock account by $100.. Decrease paid-in excess of the cost of treasury stock account by $75.