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When journalizing the selling of treasury stock at a price below that which we initially bought it for, why is the difference of the amounts

When journalizing the selling of treasury stock at a price below that which we initially bought it for, why is the difference of the amounts journalized under the Cash and Treasury Stock accounts sometimes accounted for entirely with APIC from Treasury Stock and other times split between APIC-TS and Retained Earnings? What's the difference?

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