A )On January 1, 2018, Vancouver Company granted stock options for 30,000 of its no par value common shares to key employees, at an option price of $25 . On that date the market price of the common shares was $ 22. The Black-Scholes option pricing model determined total compensation expense to be $449000. The options are exercisable beginning January 1, 2021, provided the key employees are still employed by Vancouver at the time the options are exercised. The options expire on January 1 2022. On January 22021when the market price of the shares was $29 per share all 30,000 options were exercised Using the book value method calculate the amount that Vancouver Company would record as an increase to Common Shares when the options were exercised.

B) On January 1, 2018Vancouver Company granted stock options for 30,000 of its no par value common to key employees, at an option price of $ 25. On that date the market price of the common shares was $22. The Black-Scholes option pricing model determined total compensation expense to be $ 330000. The options are exercisable beginning January 1, 2021 provided the key employees are still employed by Vancouver at the time the options are exercised . The options expire on January 1 2022. On January 2 when the market price of the shares was $ 29 per share , all 30000options were exercised Using the book value method calculate the amount that Vancouver Company would record as change to contributed surplus when the options were exercised.