26 Wall Drugs offered an incentive stock option plan to its employees. On January 1, 2021, options were granted for 68,000 $1 par common shares. The exercise price equals the $4 market price of the common stock on the grant date. The options cannot be exercised before January 1, 2024, and expire December 31, 2025. Esch option has fair ve of $1 based on an option pricing model. Which is the correct entry to record the exercise of 80%, the options on Apr 15, 2024, when the market price of the stock was $77 03 pints 8 00.5021 Multiple Choice eBook Cash Paid-in capital-stock options Common stock Paid-in capital excess of par 217,600 54,400 68,000 204,000 Cash Paid-in capital-stock options Common stock Paid-in capital-excess of par 226,400 54,4001 54,400 326,400 Help Save & Ex 26 Canh Paid in eapital-stock options Common stock Paldin capital excess of par 217,600 54,400 68,000 204,000 3.03 points 8 005001 Canh Paid in capital-stock options Common stock Paid-in capital-excess of par 326,400 56,400 54,400 126,400 book eBook Cash Paid-in capital-stock options Compensation expense Common stock Paid-in capital excess of par 217,600 54,400 108,800 54,400 326.400 Cash Paid-in capital-stock options Common stock Paid-in capital-excess of par 217,600 54,400 54,400 217,600