A company grants its executives stock options as a form of compensation. The company correctly determines the fair value of the options. During the expected period of benefit, the company records the complete journal entry relating to compensation expense. How does this journal entry affect Total Stockholders' Equity and Paid-In-Capital, respectively?

Select one:

a. No Effect, Increase

b. No Effect, No Effect

c. Decrease, Increase

d. Decrease, Decrease

e. Decrease, No Effect