On January $1,2023,$ Blossom Corp. granted stock options to its chief executive officer. This is the only stock option plan that Blossom

offers and the details are as follows:

Stock option expiration:

The earlier of eight years after issuance or the employee's cessation

of employment with Blossom for any reason other than retirement

Date when options are first exercisable:

The earlier of four years after issuance or the date on which

the employee reaches the retirement age of $65$

Fair value of options on date of grant:

$$9\mathrm{.}00$

On January $1,2028,1,920$ of the options were exercised when the fair value of the common shares was $$37.$ The remaing stock

options were allowed to expire. The CEO remained with the company throughout the period.

Assume that the entity follows ASPE and has decided not to include an estimate of forfeitures upon initial recognition of the

compensation expense. Record the journal entry on December $31,2023,$ the fiscal year end of Blossom $($Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles

and enter $0$ for the amounts. List debit entry before credit entry.$)$