Testbank Multiple Choice Question 124 At its date of incorporation, Bonita Industries issued 119000 shares of its $10 par common stock at $12 per share. During the current year, Bonita acquired 18800 shares of its common stock at a price of $17 per share and accounted for them by the cost method. Subsequently, these shares were reissued at a price of $13 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