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Foley Manufacturing Corporation purchased 3,000 shares of its own previously issued $10 par common stock for $69,000. As a result of this event,
a) Foley's common stock account decreased $30,000.
b) Foley's paid-in capital in excess of par account decreased $39,000.
c) Foley's assets decreased $30,000.
d) Foley's total stockholders' equity decreased $69,000.
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