Which of the following is true if a company reissues 10,000 shares of treasury stock at C$36 per share when they were repurchased at a cost of C$30 per share and have a C$1 par value? o Total stockholders' equity does not increase or decrease O Gain of C$60.000 is recorded in the income statement o Additional paid-in capital (i.e. capital in excess of par) increases by C$60,000 Additional paid-in capital (i.e. capital in excess of par) decreases by C$60,000