Tyler Corporation purchased 10,000 shares of its own $5 par-value common stock for $25 per share. This stock originally sold for $28 per share. Tyler used the cost method to record this transaction. If the par-value method had been used rather than the cost method, which of the following accounts would show a different dollar amount?
A.Treasury stock and total shareholders equity.
B.Additional paid-in capital and retained earnings.
C.Paid-in capital from treasury stock and retained earnings.
D.Additional paid-in capital and treasury stock.