Having trouble figuring out the common stock and paid in capital in excess of par- common stock. please help, thank you.

On January 1, 2018, Riverbed Inc. granted stock options to officers and key employees for the purchase of 18,000 shares of the companys $10 par common stock at $23 per share. The options were exercisable within a 5-year period beginning January 1, 2020, by grantees still in the employ of the company, and expiring December 31, 2024. The service period for this award is 2 years. Assume that the fair value option-pricing model determines total compensation expense to be $343,400. On April 1, 2019, 1,800 options were terminated when the employees resigned from the company. The market price of the common stock was $36 per share on this date. On March 31, 2020, 10,800 options were exercised when the market price of the common stock was $41 per share. Prepare journal entries to record issuance of the stock options, termination of the stock options, exercise of the stock options, and charges to compensation expense, for the years ended December 31, 2018, 2019, and 2020.

Kieso, Intermediate Accounting, 16e Help I S CALCULATOR PRINTER VERSION On March 31, 2020, 10,800 options were exercised when the market pnce or the common stock was $41 per share Prepare journal entries to record issuance of the stock options, termination of the stock options, exercise of the stock options, and charges to compensation expense, for the years ended December 31, 2018, 201 2020. (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 titles and enter o for the an Date Account Titles and Explanation Debit Credit an. 1, 2018No Entry No Entry Dec. 31, 2018Compensation Expense 171700 Paid-in Capital-Stock Option:s 171700 April 1, 2019 Paid-in Capital-Stock Options Compensation Expense Dec. 31, 2019 Compensation Expense 154530 Paid-in Capital-Stock Options 154530 Mar. 31, 2020 Cash 248400 Paid-in Capital-Stock Options 206040 Common Stock 180000 Paid-in Capital in Excess of Par - Common Stock 274440 SHOW LIST OF ACCOUNTS