Bicycle Inc. issued 100,000 employee share options on 1/1/2019. The grand-date market price is $18 per share, exercise price is also $18 per share, and the fair value of the options is $9 per share. The vesting period is 3 years. 1. How much stock option compensation should be record for the first year (2019)? 2. Due to the significant decrease in stock price, the fair value of the option dropped to $4 per share as of 1/1/21. As a result, Bicycle Inc. decreased the exercise price of the option to from $18 to $12 per share. With the re-pricing, the fair value is now $6 per share. How much additional compensation should be recorded for 2021? And how much total compensation should be recorded for 2021