I just need #19-6 completed.

On January 1, 2024, Hugh Morris Comedy Club (HMCC) granted 1 million stock options to key executives exercisable for 1 million shares of the company's common stock at $20 per share. The stock options are intended as compensation for the next three years. The options are exercisable within a four-year period beginning January 1, 2027, by the executives still in the employ of the company. No options were terminated during 2024. The market price of the common stock was $25 per share at the date of the grant. HMCC estimated the fair value of the options at $9 each. One percent of the options are forfeited during 2025 due to executive turnover. What amount should HMCC record as compensation expense for the year ended December 31,2025 , assuming HMCC chooses the option to record forfeitures as they actually occur? BE 19-6 Stock options; exercise LO19-2 Refer to the situation described in BE 19-3. Suppose that the options are exercised on April 3, 2027, when the market price is $19 per share. What journal entry will National record