Continued from previous question. On January 1, 2020, XYZ Co granted Options to key executives to purchase 00,000 shares of the company's $10 par value Common Stock at an Option price of $40 per share. The Black Scholes option pricing moder determines total Compensation Expense to be $500,000 The Options become exercisable after a 2-year service period from the date of grant Assume all Options were exercised in 2022 on the following dates June 10, 2022-60,000 Options were exercised when market value per share was $50 November 20, 2022-20,000 Options were exercised when market value per share was $50 At November 20, 2022, a journal entry to record the exercise of 20,000 Options would include a credit to Paid In Capital-Common Stock for what amount? O a $800,000 b. 5125,000 c. $925,000 d. $250,000 The following information applies to the next questions Thompson's issues 2,000 shares of Restricted Stock to the CEO on January 1, 2021. The stock has a fair value of $132,000 on this one. The service period related to the stock years Vesting occurs after 3 years from the date of issue The stock has is par value of $10 per share At December 31, 2021, the stock had a market value of $180.000 At December 31.2021 for 1 year, the journal entry to record Compensation Expense would include a Odbit to Uneamed Compensation $44,000 Ob creat to Paid in Capital-Restricted Stock $44,000 O credit to Unnamed Compensation $44,000 Od credit to Compensation Expense $60,000 O debit to Compensation Expense $132,000 Continued from previous question: Thompsons inc issues 2,000 shares of Restricted Stock to the CEO on January 1, 2021. The stock has a fair value of $132,000 on his date The service period nealed to the stock is 3 years Vesting occurs after 3 years from the date of issue. The stock has a par value of $10 per share. At December 31, 2021 the work had a market wie of $130.000 Assume at February 3, 2023 [during 3rd year of vesting) the CEO left Thompson's employment. The journal entry to account for the forfeiture of this Restricted Stock wave would include a O a debit to Compensation Expense $44,000 O b. credit to Paid In Capital - Common Stock $112.000 Oc debid to Paid in Capital-Common Stock $132.000 Od credit to Compensation Expense (or Retained Earnings) $88,000 Oe. credit to Uneamed Compensation $132,000