Which statement(s) is TRUE? A. Balance sheets will not balance if retained earnings are negative. B. Another name for the balance sheet account-additional-paid-in-capital— is treasury stock. C. In developing projected financial statements, the retained earnings row is used as the plug figure. D. Sometimes firms will increase their Treasury Stock near the end of the quarter, or near the end of the year, to inflate their EPS "artificially". E. New equity issued in a given year goes on the treasury stock row on a balance sheet.