What if last year the Andrews Corporation issued 238,700 shares at $58.00 per share. The effect on the balance sheet would have been: Select:

A. Cash increased $13,844,600 Common Stock increased $13,844,600.

B. Retained Earnings increased $13,844,600; Cash increased $13,844,600.

C. Common Stock increased $13,844,600; Retained Earnings decreased $13,844,600.

D. Cash increased $13,844,600; Common Stock decreased $13,844,600.