Journal entry worksheet Ho23 Record the award of options that permit executives to acquire 2 million common shares at $1 par under an executive stock option plan on January 1, 2021. Note: Enter debits before credits. General Journal Debit Credit Date January 01, 2021 Record entry Clear entry View general journal Journal entry worksheet Record compensation expense for the award of options that permit executives to acquire 70 million common shares at $1 par within the next five years, but not before December 31, 2022 on December 31, 2021 when fair value of the options is $2 per option. Note: Enter debits before credits. General Journal Date December 31, 2021 Debit Credit Record entry Clear entry View general journal