medium · Financial Accounting stockholders-equity

Brightwater Retail repurchases 10,000 shares of its own common stock for $50 per share.

How does this transaction affect the 'Stockholders' Equity' section of the balance sheet?

  1. An increase in Total Assets of $500,000 for the investment in shares.
  2. A decrease in Net Income of $500,000 for the period.
  3. A decrease in the Common Stock par value account only.
  4. A decrease in Total Equity of $500,000 via a contra-equity account.

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