can someone please explain how these calculations are done.

2. ABC Inc., a publicly traded company, 100,000 granted stock options on January 1, Year 1, with a total value of $150,000. The option will vest over a three-year period, and employees may exercise their options at the beginning of Year 4. On December 31, Year 1, it is estimated that 80% of the options will fully vest. On December 31st, Year 2 the estimate of the number of options that will fully vest by the end of Year 3 was revised to 50%. The December 31 Year 2 year-end accrual required with respect to these stock options would include a compensation expense amount of s10,000. B. $20,000. $30,000 $25,000. 3. T&T Corp. issued convertible subordinated 6 % notes payable. At maturity, the debentures may, at the investor's option, be paid out in cash or converted into common shares at the set price of $30/share. Which of the following is correct with regarding to the classification of this note payable? A. This notes payable should be classified as liability. B.This notes payable should be classified as debt with a conversion option C. The interest component of the notes receivable should be classified as debt and the principle amount to be classified as equity. D. This notes payable should be classified as an equity instrument. 4. M&M Corp issued an $800,000, 6 % , three vear bond for $825,000. The bonds pay interest annually, at each year end. At maturity, the bond can be paid in cash or converted to 60,000 common shares at the investor's option, Market analysts have indicated that, another company with a similar risk has issued a bond with the same maturity and interest rate, but without conversion option, for $765,000. What is the value of the conversion option? A. $50,000 B.S35,000 $60,000 D. $0 because the conversion option is not valuable to investors E. Cannot be determined because the market interest rate is not known 5. VB Ltd. issued a $6,000,000 convertible debt, 10%, due 31 Oct 2015, convertible into 810,000 common shares at the investor's option. The convertible debt pays interest annually on October 31. On October 31 2008, after VB paid the annual interest on the debt, the company has a balance of net liability at $5,604,790 and contributed capital: common share conversion rights $107,000. On the same day after the interest payment, the company bought back this convertible debt fora price of $6,020,000, of which $35,000 related to the conversion rights. Which of the following statement about the repurchase is correct? The company should recognize a loss of $380,210 for the retirement of bond into its earnings B. The company should credit contributed capital: conversion options for $107,000. C. The company should debit contributed capital: retirement of conversion options for $72,000. D.The company should recognize a gain of $380,210 for the retirement of bond into its earnings