easy · Financial Accounting stockholders-equity

A company repurchases $300,000 of its own stock in the open market.

How is this transaction reported on the Balance Sheet?

  1. The repurchased shares are recorded as a $300,000 marketable Investment asset.
  2. It is reported as a $300,000 reduction of Net Income for the year.
  3. As a $300,000 reduction in total Stockholders' Equity via Treasury Stock.
  4. As a $300,000 increase recorded within the Additional Paid-In Capital account in equity.

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