ABC Co$.$ compensates its executives with restricted stock. During the year, the company granted $13,538$ shares of $$1$ par value restricted common stock that will vest over ten $(10)$ years. The market value of the shares was $$9$ at the time of the grant.

What is the impact of this transaction on additional paid$-$in capital?

ABC Co$.$ compensates its executives with restricted stock. During the year, the company granted $13,538$ shares of $$1$ par value restricted common stock that will vest over ten $(10)$ years. The market value of the shares was $$9$ at the time of the grant.

What is the impact of this transaction on additional paid$-$in capital?

Increase additional paid$-$in capital by $$108,300$

Increase additional paid$-$in capital by $$13,538$

Increase additional paid$-$in capital by $$121,838$

Increase additional paid$-$in capital by $$94,763$

Paid$-$in capital is not impacted by this transaction