Kearney Corporation sold call options on 20.000 shares of BCE Inc. on October 21, 2012. These options give the holder the right to buy BCE shares at $33 per share until May 17, 2013. For issuing these options, Kearney received $30,000. On December 1, 2012 (Kearney's fiscal year-end), the options traded on the Montreal Exchange for $3.50 per option. On May 17, 2013, BCE's share price increased to $37 and the option holders exercised their options. Kearney had no holding of BCE shares, Required: For Kearney Corporation, record the journal entries related to these call options