Current Attempt In Progress On January 1, 2019. Sheffield Corporation granted 10.200 options to key executives. Each option allows the executive to purchase one share of Sheffield's 55 par value common stock at a price of $19 per share. The options were exercisable within a 2-year period beginning January 1, 2021, the grantee is still employed by the company at the time of the exercise. On the grant date. Sheffield's stock was trading at 525 per share, and a fair value option pricing model determines total compensation to be $375.000 On May 1, 2021.8.160 options were exercised when the market price of Sheffield's stock was $30 per share. The remaining options lapsed in 2023 because executives decided not to exercise their options. Prepare the necessary journal entries related to the stock option plan for the years 2019 through 2023. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account title and enter for the amounts) Date Account Tities and Explanation Debit Credit