Ogilvie Corporation issued 13,000 shares of no-par stock for $10 per share. Ogilvie was authorized to issue 36,000 shares. What effect will this event have on the company's financial statements?

a) Increase assets and increase stockholders equity by $130,000

b) Increase cash inflows from investing activities by $130,000

c) None of these answer choices are correct.

d) Increase assets and increase stockholders equity by $360,000