during 2017, fisher inc. reported the exercise of 2,100 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 $25,200 to additional paid-in capital b. a decrease of $44,415 to additional paid-in capital c. none of these are correct. d. an increase of $48,027 to cash e. an increase of $23,856 to cash