Company X granted 5,700 options to acquire 5,700 shares of its $1 par value common stock. At the grant date, the fair value of the options is $135,000 and the exercise price per option is $6 each. Prepare the necessary journal entry assuming that all the options granted by Company X expired and were not exercised by any of the company's employees. (Record debits first, then credits. Exclude explanations from any journal entries.)

Account Expiration date Additional Paid-in Capital Expired Stock Options Additional Paid-in Capital - Stock Options Additional Paid-in Capital in Excess of Par Common Cash Common Stock Compensation Expense Deferred Compensation Liability for Stock-based Compensation