On January 1, 2013, Checker's granted incentive stock options to its senior management exercisable for 1.5 million common shares.The options must be exercised within five years, but not before January 1, 2015 (i.e. vesting period is 2 years).The exercise price of the stock options is $45.An option pricing model estimates the fair value of the option to be $4 per option.On January 1, 2016, 800,000 of the stock options are exercised.On January 1, 2018, the reamining 700,000 stock options expire without being exercised.Record the entires on the following dates (as necessary):

(a)1/1/2013

(b)12/31/2013

(c)12/31/2014

(d)1/1/2018