a new company issues 2,000 shares of $5 par common stock in exchange for the services of a lawyer during its first month of business the lawyers normal fee is 15000 for similar work. which of the following accounting equation effects would be recorded if the is not currently trading

a. an increase in common stock for 15,000

b. an increase in additional paid-in capital--commn stock for 5,000

c. a decrease in additional paid-in capital--common stock for 5,000

d. a decrease in common stock for 10,000