Finger Limousine Services granted 5,100 options to acquire 5,100 shares of its $2 par value common stock. At the grant date, the fair value of the options is $130,000 and the exercise price per option is $5 each. Prepare the necessary journal entry assuming that all the options granted by Finger expired and were not exercised by any of the company's employees. (Record debits first, then credits. Exclude explanations from any journal entries.) count Expiration date