For the first question , why it is divided by 3?

Weiser Corp. on January 1, 2015, granted stock options for 60,000 shares of its $10 par value common stock to its key employees. The market price of the common stock on that date was $23 per share and the option price was $20. The Black-Scholes option pricing model determines total compensation expense to be $630,000. The options are exercisable beginning January 1, 2018, provided those key employees are still in Weiser's employ at the time the options are exercised. The options expire on January 1, 2019. The amount of compensation expense Weiser should record for 2017 under the fair value method is a. $0. b. $105,000. C. $210,000. d. $315,000. On December 31, 2017, Houser Company granted some of its executives options to purchase 150,000 shares of the company's $50 par common stock at an option price of $60 per share. The Black-Scholes option pricing model determines total compensation expense to be $3,000,000. The options become exercisable on January 1, 2018, and represent compensation for executives' past and future services over a three-year period beginning January 1, 2018. What is the impact on Houser's total stockholders' equity for the year ended December 31, 2017, as a result of this transaction under the fair value method? a. $3,000,000 decrease b. $1,000,000 decrease C. $0 d. $1,000,000 increase On June 30, 2015, Norman Corporation granted compensatory stock options for 75,000 shares of its $20 par value common stock to certain of its key employees. The market price of the common stock on that date was $36 per share and the option price was $30. The Black-Scholes option pricing model determines total compensation expense to be $900,000. The options are exercisable beginning January 1, 2018, provided those key employees are still in Norman's employ at the time the options are exercised. The options expire on June 30, 2019. On January 4, 2018, when the market price of the stock was $42 per share, all 75,000 options were exercised. What should be the amount of compensation expense recorded by Norman Corporation for the calendar year 2017 using the fair value method? a. $0. b. $360,000. c. $450,000 d. $900,000