5.On January 1, 2018, D Corp, granted an employee an option to purchase 9,000 shares of D's $2 par common stock at $19 per share. The options became exercisable on December 31, 2019, after the employee completed two years of service. The option was exercised on January 10, 2020. The market prices of D's stock were as follows: January 1, 2018, $34. December 31 2019, $51, and January 10, 2020, $47. An option pricing model estimated the value of the options at $6 each on the grant date. For 2018, D should recognize compensation expense of: Multiple Choice $153,000 $ 0. $27,000 $18,000 6.On January 1, 2018, M Company granted 99,000 stock options to certain executives. The options are exercisable no sooner than December 31, 2020, and expire on January 1, 2024 Each option can be exercised to acquire one share of $1 par common stock for $12. An option-pricing model estimates the fair value of the options to be $4 on the date of grant. if unexpected turnover in 2019 caused the company to estimate that 15% of the options would be forfeited, what amount should M recognize as compensation expense for 2019? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Multiple Choice $92,400 $132,000 $33,000 $49,500 7 On December 31, 2017 Beta Company had 280,000 shares of common stock issued and