On January $1,2024,$ Garcia Inc. granted stock options to its CEO, which vest over the next four years. The options allow the CEO to purchase $2,000$ shares of the company's $$1$ par common stock at $$18$ per share. The options are exercisable during a three $-$ year period beginning January $1,2028$ if the CEO is still employed with the company. On the grant date, the market price of common stock was $ $24$ per share, and the total compensation expense of the options calculated using the Black Scholes model is $$184,500.$ The journal entry to record the compensation expense related to these options for $2024$ would include a credit to Paid in Capital Stock Options?