Cosmic Treats Co. purchased 40,000 shares of its own $1 par common stock on the open market for $600,000. Cosmic intends to hold the stock for employee bonuses. This stock would be carried on Cosmic's books in

Cosmic Treats Co. purchased 40,000 shares of its own $1 par common stock on the open market for $600,000. Cosmic intends to hold the stock for employee bonuses. This stock would be carried on Cosmic's books in 



a. a contra equity account
b. the common stock account
c. an asset account, at cost.
d. an asset account, at par value
e. a liability account


Answer: a. a contra equity account
-Specifically, the Treasury Stock account


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