Jnder its executive stock option plan, National Corporation granted 18 million options on January 1,2024 , that permit executives to ourchase 18 million of the company's \$1 par common shares within the next six years, but not before December 31, 2026 (the vesting date). The exercise price is the market price of the shares on the date of grant, $15 per share. The fair value of the options, estimated oy an appropriate option pricing model, is $2 per option. Suppose that the options expire without being exercised. gnoring taxes, what journal entry will National record? Vote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers n millions (i.e., 10,000,000 should be entered as 10)