Assume that Amazon.com has a stock-option plan for top management. Each stock option represents the right to purchase a share of Amazon $1 par value common stock in the future at a price equal to the fair value of the stock at the date of the grant. Amazon has 5,300 stock options outstanding, which were granted at the beginning of 2025 . The following data relate to the option grant. Prepare the journal entries for the first year of the plan, assuming that 860 shares of restricted stock units were granted at the beginning of 2025 rather than options. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order displayed in the problem statement.)