At its date of​ incorporation, McCarty Company issued​ 100,000 shares of its​ $10 par common stock at​ $11 per share. During the current​ year, McCarty acquired​ 30,000 shares of its common stock at a price of​ $16 per share and accounted for them using the cost method.​ Subsequently, these shares were reissued at a price of​ $12 per share. There have been no other issuances or acquisitions of its own common stock. What effect does the reissuance of the stock have on the following​ accounts? Retained earning Additional paid-in capital(A) Decrease Decrease(B) Not effected Decrease(C) Decrease No effect(D) No effect No effect