At its date of incorporation, Marigold Corp. issued 103000 shares of its $10 par common stock at $11 per share. During the current year, Marigold acquired 21600 shares of its common stock at a price of $16 per share and accounted for them by 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 Earnings Additional Paid-in Capital

Decrease No effect