I need help with the journal entries.

Problem 19-1 Stock options; forfeiture; exercise [LO19-2]

On October 15, 2015, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2016, 20 million stock options were granted, exercisable for 20 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2019, and December 31, 2021, at 80% of the quoted market price on January 1, 2016, which was $15. The fair value of the 20 million options, estimated by an appropriate option pricing model, is $6 per option.

Two million options were forfeited when an executive resigned in 2017. All other options were exercised on July 12, 2020, when the stock's price jumped unexpectedly to $19 per share.

2017 Compensation Expense

Paid-in-cap. Stock Options

2018 Compensation Expense

Paid-in-cap Stock Options

Record exercise of options in 2020

2020 Cash

Paid-in-cap Stock options

Common Stock CR 18 million

Paid-in-cap excess of par