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What is the difference between the following two questions? In 2021, Brock Lee Vegetables issued $1 par value common stock for $30 per share. No

What is the difference between the following two questions?

In 2021, Brock Lee Vegetables issued $1 par value common stock for $30 per share. No other common stock transactions occurred until March 31, 2023, when Brock Lee acquired some of the issued shares for $25 per share and retired them. Which of the following statements is true for this acquisition and retirement? In 2019, Winn, Inc. issued $1 par common stock for $35 per share. No other common stock transactions occurred until July 31, 2021, when Winn acquired some of the issued shares for $30 per share and retired them. Which of the following statements correctly states an effect of this acquisition and retirement?

Why is Additional paid-in capital increased in one but decreased in the other?

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