Kick the Bucket Co. issued 30,000 at-the-money stock options to its management on January 1, 2025. These options vest on January 1, 2028. Kick The Budget's share price was $12 on the grant date and $18 on the vesting date. Estimates of the fair value of these options showed that they were worth $2 on the grant date and $7 on the vesting date. On the vesting date, management exercised all 30,000 options. Kick the Budget has a December 31 year-end. On December 31, 2025, Kick the Bucket would debit compensation expense and credit contributed surplus for Type your answer here Round your final answer to the nearest dollar. Do not use commas, $, +/-in your final answer. Do not round intermediary