Which of the following statements is true regarding the accounting for treasury stock transactions?

• A. When treasury stock is repurchased, a gain or loss is recognized based on the difference between the purchase price and the original issuing price.
• B. Treasury stock transactions are reported as operating activities on the cash flow statement.
• C. When treasury stock is resold, it increases the number of issued shares.
• D. When a company reissues treasury stock above its cost, Paid-in Capital - Treasury Stock is credited.
• E. Treasury stock increases total shareholder equity.

(ChatGPT answers won't be accepted)