Refer to the financial statements for International Corporation in Appendix A, Note 17 and Note 18 , starting on page 590 .

a Note 17 presents information on stock options. Reconstruct journal entries for the events summarized in Note 17 that occurred during 19X1 that require accounting recognition.

b Note 18 presents information on all changes in contributed capital accounts. Reconstruct journal entries for the events summarized in Note 18 that occurred during 19X1 that require accounting recognition c Identify which of the entries, if any, in part b were already accounted for by the entries made in part a.