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Wall Drugs offered an incentive stock option plan to its employees. On January 1, 2021, options were granted for 62,000$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. Each option has a fair value of $1 based on an option pricing model Which is the correct entry to record the exercise of 80% the options on April 15, 2024, when the market price of the stock was $7? Multiple Choice \begin{tabular}{|l|r|r|} \hline Cash & 198,400 & \\ \hline Paid-in capital-stock options & 49,600 & \\ \hline Compensation expense & 99,200 & \\ \hline Common stock & & 49,600 \\ \hline Paid-in capital-excess of par & & 297,600 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Cash & 198,400 & \\ \hline Paid-in capital-stock options & 49,600 & \\ \hline Common stock & & 49,600 \\ \hline Paid-in capital-excess of par & & 198,400 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Cash. & 198,400 & \\ \hline Paid-in capital-stock options & 49,600 & \\ \hline Common stock & & 62,000 \\ \hline Paid-in capital-excess of par & 186,000 \\ \hline \end{tabular}