Just give me the correct answer

Griffin buys and sells securities and typically classifies them as available for sale. On December 15, Griffin purchased $700,000 of Baker Corporation shares and elected the fair value option to account for the investment . As of December 31, the shares in Baker Corporation had a fair value of $625,000 . In its December 31 financial statements , Griffin will report pretax Select one : O

a Other expenses and losses of $75,000 in its income statement O

b. Accumulated other comprehensive loss of $625,000 O

C. An investment in Baker Corporation of $700,000

D Other comprehensive loss of $ 75,000

On January 1, 2020, Jawwal Company issues 1,000 shares of restricted stock for 10 executive officers. Jawwal's stock has a fair value of $30 per share on January 1, 2020. Additional information is as follows. 1. The service period related to the restricted stock is five years. 2. The par value of the stock is $5 per share. Jawwal makes the following entry on the grant date under the restricted stock plan. Select one:

a. Debit Common Stock $5,000; PIC- Common Stock $25,000; Credit Compensation Expense $12,000; Credit Unearned Compensation $18,000

b. Debit Compensation Expense $6,0003; Credit Unearned Compensation $6,000

c. No Entry.

d. Debit Unearned Compensation $30,000; Credit Common Stock $5,000; PIC- Common Stock $25,000. Clear my choice