## Answers

a) Balance in treasury Stock account = 14900*32 = 476800

b) Deducted from total Stockholder's equity

c) Effect on account

Account | Effect | Amount |

Paid in capital from treasury stock | Increase | 9400*2 = 18800 |

Cash | Increase | 9400*34 = 319600 |

Treasury stock | Decrease | 9400*32 = 300800 |

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