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I believe we have to debit compensation expense and credit Cont Surplus- stock options but I don't know how to find the value for the

I believe we have to debit "compensation expense" and credit "Cont Surplus- stock options" but I don't know how to find the value for the compensation expense since it is not given in the text. Also, since she didn't exercise the option there will be entry for that.

Could someone please help me with journal entries and Adjusting entries.

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