Catalan, Inc. issued 5,000 shares of $1 par common stock for $30 per share. In addition to the increase in cash, what effect does this transaction have on Catalan's accounting equation? Common stock increases $5,000 and Retained earnings increases $145,000. Common stock increases $5,000 and Additional Paid-in capital-Common Stock Increases $145,000 Common stock increases $150,000. Common stock increases $5,000 and the Gain on stock issuance increases $145,000