How do I find the value of $9,000 in the first 3 entries?

Spin Master Toys has a stock option incentive plan for its top managers. It includes the following terms: a. Each manager who qualifies receives the right to buy 7,000 common shares at an option price of $11 per share. b. The option is non-transferable and expires five years from the issuance date. c. The option cannot be exercised until three years from the issuance date. d. Management assumes that there will be no forfeitures as they do not expect any of its top managers to leave. Manager Tarlic was given such an option award on January 7, 2017. He exercised 3,000 of his options on January 9, 2020. An option pricing model indicated that the options were worth $27,000 on January 7, 2017. The market value of common shares was $14 on January 7, 2017. Prepare all related journal entries for the stock option plan for the years 2018 to 2022, inclusive. Assume that Spin Master Toys follows ASPE and prepares its financial statements on January 7 and the first year's expense with regards to the option is recorded on January 7, 2018. 9,000.00 07-Jan compensation expense contributed surplus - CSOP 9,000.00 9,000.00 07-Jan compensation expense contributed surplus - CSOP 9,000.00 9,000.00 07-Jan compensation expense contributed surplus - CSOP 9,000.00 09-Jan cash contributed surplus - CSOP common shares 33,000.00 11,571.43 44,571.43 15,428.57 07-Jan contributed surplus - CSOP contributed surplus - expired options 15,428.57