medium · Financial Accounting stockholders-equity

A company reacquires 1,000 shares of its own $1 par value common stock for 25 per share. Two months later, it reissues 500 of these shares for 30 per share.

Using the cost method, what is the effect of the reissuance on the Income Statement?

  1. Gain of 5,000
  2. No effect
  3. Revenue of 15,000
  4. Gain of 2,500

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