Cappy Corporation issues stock options and then the employee leaves the company (and fails to satisfy the service requirement), Denton Corporation's journal entry to record the change in estimate of the options includes

a)	no entry needed.

b)	a debit to the Paid-in Capital - Stock Options account and a credit to the Compensation Expense account.

c)	a debit to the Compensation Expense and a credit to the Unearned Compensation Expense

d)	a debit to the Paid-in Capital - Stock Options and a credit to the Paid-in Capital - Expired Stock Options account.