Eartape Inc. offers its top executives the opportunity to purchase its $1 par value common stock at a 12% discount to the market price. The employees have 3 weeks to elect to participate in the plan. The current market price of the stock is $81 per share. Employees purchased a total of 2000 shares. What journal entry will the company make on the date the employees purchase the shares? Cr. Common stock at par -- $2000 Cr. Additional paid-in capital -- $140,560 Dr. Cash -- $142,560 Cr. Additional paid-in capital -- $160,000 Dr. Cash -- $162,000 Cr. Additional paid-in capital -- $162,000 Dr. Compensation expense -- $19,440