Assume that a total of 12,000,000 options were granted at the beginning of fiscal year 2009. Each option granted employees the right to purchase one share of common stock at a price of $14 per share. The options have a 4-year service period. The FV of the options were determined to be $36M. Assume all options exercised during fiscal-year 2013 related to these options, and that they were exercised at year-end, 2013. Prepare the journal entries related to the stock options from 2009 to 2013. 6,151,766 options were exercised in 2013.