buffalo co. compensates its executives with restricted stock. during 2017, the company granted 14,250 shares of $1 par value restricted common stock that will vest over ten (10) years. the market value of the shares was $9 at the time of the grant. what is the impact of this transaction on additional paid-in capital? group of answer choices increase additional paid-in capital by $114,000 increase additional paid-in capital by $14,250 increase additional paid-in capital by $128,250 increase additional paid-in capital by $40,750 paid-in capital is not impacted by this transaction.