Refer to Practice 13-8. Assume that the stock-based compensation plan is performance based. As of the end of the first year, the number of options that are probable to vest is 150,000. At the end of the second year, the number of options that are probable to vest is 120,000. As in Practice 13-8, the options have a 3-year service period. Make the journal entries necessary at the end of the first year and the second year to recognize the compensation expense associated with this performance-based plan.