Which of the following statements about total stockholders' equity is correct?

Total stockholders' equity is increased by capital stock, treasury stock, and all additional paid$-$in$-$capital accounts.

Total stockholders' equity may be decreased by treasury stock, dividends in arrears, restricted retained earnings,

unappropriated retained earnings and accumulated other comprehensive income.

Total stockholders' equity is increased by capital stock and additional paid$-$in capital and decreased by treasury stock. It may

be increased or decreased by retained earnings and accumulated other comprehensive income.

Treasury stock and the restriction of retained earnings decrease total stockholders' equity.