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Which of the following statements is correct? OA) Common shares have the highest priority of all shares issued by a company. B) Common shares have no claim to residual ownership interest of all shares. OC) Every corporation must have at least one class of common share. OD) Preferred shares have the lowest priority of all shares issued by a company. Which statement is correct about the accounting for employee stock options? A) The expense is recorded over the period to expiry. B) The expense is recorded immediately upon grant date. C) The expense is recorded over the period of vesting. D) No expense is recorded for accounting purposes. Giraffe Inc. is a publicly accountable enterprise. Which method must Giraffe use to account for employee stock options? A) Fair value on the grant date of the options. B) Market value of the shares. C) Intrinsic value of options. D) Time value of options