On January 1, 2020, Barr Inc., granted options to employees to purchase 15,000 shares of the company's $1 par value common stock at $30 per share. The grant date fair value of each option is $20. If 10,000 of the options do not get exercised before they expire what is the journal entry to record the expiration of shares? DR PIC - Expired Stock Options $200,000; CR PIC - Stock Options $200,000. DR PIC - Stock Options $300,000; CR PIC - Expired Stock Options $300,000. OOO DR PIC - Expired Stock Options $300,000; CR PIC - Stock Options $300,000. DR PIC - Stock Options $200,000; CR PIC - Expired Stock Options $200,000. Sands, Co. has 200,000 shares of common stock and $1,000,000 of 3% convertible bonds outstanding. Each $1,000 bond is convertible into 10 shares of common stock. Net income is $2,000,000 and the corporate tax rate is 25%. What is Sands' diluted earnings per share? $9.52 $9.63 $10.00 $9.67 Bridgerton, Inc. issued 500 shares of restricted stock to its new CFO, on January 1, 2020. The stock has a fair value of $100,000 on this date. The service period related to this restricted stock is 4 years. The par value of the stock is $5. At December 31, 2020 the fair value of the stock is $180,000. What is the journal entry to record compensation expense in 2020? DR Compensation Expense $100,000; CR Unearned Compensation Expense $100,000 DR Compensation Expense $45,000; CR Unearned Compensation Expense $45,000 DR Compensation Expense $25,000; CR Unearned Compensation Expense $25,000 DR Unearned Compensation Expense $25,000; CR Compensation Expense $25,000 Brewer, Inc. had the following data related to its common shares: Shares outstanding at 1/140,000 2 for 1 stock split at 3/31 Stock issuance at 6/30 6,000 What is the weighted average number of shares Brewer, Inc. should use to calculate its basic earnings per share for the year? 92,000 shares 83,000 shares 46,000 shares 86,000 shares