When a Company Reacquires Its Own Stock, the Entry to Record

When a company reacquires its own stock, the entry to record the reacquisition could include an entry to Additional Paid-in Capital from Treasury Stock under which of the following methods? $\begin{array}{lll}&\text { Cost Method }&\text { Par Value Method }\\\text { I. } & \text { Yes } & \text { Yes } \\\text { II. } & \text { Yes } & \text { No } \\\text { III. } & \text { No } & \text { No } \\\text { IV } & \text { No } & \text { Yes }\end{array}$

A) I
B) II
C) III
D) IV