During 2017, Fisher Inc. reported the exercise of 2,000 shares at a weighted-average exercise price of $22.87. If Fisher's stock was trading at $11.36 on January 31, 2017 and $12.00 on December 31, 2016, which of the following details an impact of this transaction on Fisher's accounts? Select one: a. A decrease of $24,000 to additional paid-in capital b. An increase of $22,720 to cash c. A decrease of $42,300 to additional paid-in capital . d. None of these are correct. X e. An increase of $45,740 to cash