Can someone please help me with this?

Composite, Inc., a firm specializing in building materials, engaged in the following transaction during 2013: issued 2,000 shares of common stock for $7,500 million in cash. Indicate the effects of the transaction on the balance sheet equation. (Composite Inc. applies U.S. GAAP financial reporting standards, and reports its results in millions of dollars.)

a.	Liabilities +$7,500 million; Shareholders Equity -$7,500 million
b.	Liabilities +$7,500 million; Shareholders Equity +$7,500 million
c.	Assets +$7,500 million ; Liabilities +$7,500 million
d.	Assets +$7,500 million ; Shareholders Equity +$7,500 million
e.	Assets -$7,500 million ; Liabilities -$7,500 million