(10 Points) On January 1, 2021, the board of directors of Harris Corp. approved a stock option plan for key executives. 60 million stock options were granted, exercisable for 60 million shares of Harris' $1 par common stock. The options are exercisable between January 1, 2024 and December 31, 2026, at the quoted market price on January 1, 2021, which was $19. The fair value of the 60 million options estimated by an appropriate pricing model, is $8 per option. Harris chooses the option to recognize forfeitures only when they occur. 15% of the options were forfeited when two executives resigned in 2022. All other options were exercised on September 5, 2025, when the stocks price jumped unexpectedly to $27 per share. Required: 1. What should Harris record for compensation expense in 2021? 2. What should Harris record for compensation expense in 2022? 3. What should Harris record for compensation expense in 2023? 4. What journal entry(ies) should Harris make on September 5, 2025 (Type DEBIT before each debit and CREDIT before each credit)