2. In January 2025 Finley Corporation grants 10,000 options to its top executives. The options allow for the purchase of 1 common share each at an exercise price of \$10. The options vest on December 31, 2027 and expire on December 31, 2030. The stock price of Finley was $9 on the date of issue, and the fair market value of each option was $1.50 on the grant date. The stock price of Finley had risen to $12 by December 31,2025. Show the required calculations below. What should journal entry should Finely show for these executive stock options for the year ended December 31,2025 ? Total expense to recognize over vesting period: Portion of expense to recognize in 2025