Buffalo Co. compensates its executives with restricted stock. During the year, the company granted 15,675 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? Select one: O a. Increase additional paid-in capital by $15,675 O b. Paid-in capital is not impacted by this transaction. C. Increase additional paid-in capital by $109,725 O d. Increase additional paid-in capital by $141,075 O e. Increase additional paid-in capital by $125,400 0