Yiyao Xing Co$.$ has $100,000$ no$-$par value common shares authorized, issued, and outstanding. All $100,000$ shares were issued at $$14\mathrm{.}00$ per share; retained earnings of the company are $$120,000.$ If $10,000$ shares of Yiyao Xing common were reacquired at $$13\mathrm{.}00$ and canceled:

a$.$ contributed surplus would decrease $$30,000.$

b$.$ retained earnings would decrease $$30,000.$

c$.$ contributed surplus from reacquisition of shares would increase $$10,000.$

d$.$ shareholders' equity would decrease $$140,000.$