medium · Financial Accounting stockholders-equity

A company repurchases 1,000 shares of its $1 par value stock for $50 each (Cost Method). It later reissues these shares for $60 each.

What is the impact on the Income Statement from the reissuance?

  1. No impact; the $10,000 excess is credited to APIC-Treasury.
  2. A $10,000 Gain on Sale of Stock is reported in Net Income.
  3. Revenue increases by $60,000.
  4. Retained Earnings increases by $10,000 directly.

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