S36. In January 2012, Finley Corporation, a newly formed company, issued 10,000 shares of its $ 10 par common stock for $ 15 per share. On July 1, 2012, Finley Corporation reacquired 1,000 shares of its outstanding stock for $ 12 per share. The acquisition of these treasury shares
a. decreased total stockholders ' equity.
b. increased total stockholders ' equity.
c. did not change total stockholders ' equity.
d. decreased the number of issued shares.