Shore and Gardiner Each Own 10,000 Shares of S&G Corporation

Shore and Gardiner each own 10,000 shares of S&G Corporation $12 par value stock,which they purchased for $38 per share directly from the corporation.If Shore sells his stock to Gardiner for $475,000:

A) Stockholders' equity of S&G Corporation increases.
B) Assets of S&G Corporation increase.
C) Stockholders' equity of S&G Corporation decreases.
D) No account of S&G Corporation is affected.