2. On November 2, 2024, the stockholders of Moore Company voted to adopt a stock options plan for Moore's key officers. Options were granted to officers of Moore as of January 1, 2025, and at that time the option price was set at $30. According to terms of the option agreement, the officers of the company can purchase 36,000 shares as of Jan. 1, 2028. The shares represent compensation for 2025, 2026 and 2027. The options lapse on Dec. 31,2028. On Febr. 1, 2028 options for 18,000 shares were exercised. The remaining options lapsed because the executives decided not to exercise. Par value of the stock is $10. The company has adopted the fair value method of expensing its stock options to employees and it has run the Black-Scholes option pricing model for these options. The company controller has also updated the pricing model through the date that the options were exercised. The "total" fair value (i.e., the exercise price has not been deducted yet) for all options per the original run of the model (and the updated runs) are shown below. a. What is the Total Compensation Expense (for all years) that the company will record that is related to these stock options? b. Make any necessary journal entries related to this stock option for 2025-2028. Futuristic Products Company established a stock appreciation rights (SARs) program which entitles its new president Jill Castleberry to receive cash for the difference between the market price of the stock and a preestablished price of $30 a share on 20,000 shares. The date of grant is December 31 , 2024 and requires the president remain in her position during 2025, 2026 and 2027. As of January 1, 2028, the SARs are exercisable for 5 years before they lapse. Jill exercises the SARs on January 2, 2030. The company has adopted the fair value method of expensing its SARs to employees and it has run the Black-Scholes pricing model for them. The company controller has also updated the pricing model through the date that the SARs were exercised. The "total" fair value (i.e., the preestablished price has not been deducted yet) for all SARs per the original run of the model (and the updated runs) are shown below. A. Prepare a Schedule of Compensation Expense pertaining to the SARs for the period 2025 2030. B. Prepare the journal entry for compensation expense in 2024,2028 , and 2029