Which of the Following Combinations Appropriately Reflects the Type of Accounts

Short Answer

Which of the following combinations appropriately reflects the type of accounts represented by the Treasury Stock account and the Additional Paid-In Capital-Treasury Stock account?
$\begin{array}{cc} \text { Treasury Stock} &&&&&& \text {Additional Paid-In Capital—-Treasury Stock } \\\end{array}$
a. $\begin{array}{cc} \text { contra stockholders' equity } & \text { stockholders' equity } \\\end{array}$

b. $\begin{array}{cc} \text { contra stockholders' equity } & \text { contra stockholders' equity } \\\end{array}$

c. $\begin{array}{cc} \text { stockholders' equity } &&&& \text {stockholders' equity } \\\end{array}$

d. $\begin{array}{cc} \text {retained earnings } &&&&& \text { retained earnings} \\\end{array}$