Hua Xin Services offered an incentive stock option plan to its employees. On January 1, 2024, options were granted for 66,000$1 par common shares. The exercise price equals the $5 market price of the common stock on the grant date. The options cannot be exercised before January 1,2027, and expire December 31, 2028. Each option has a fair value of $1 based on an option pricing model. Which is the correct entry to record the exercise of 90% the options on April 15, 2027, when the market price of the stock was $8 ? Multiple Choice