On January 1, 2020,BlossomCorp. granted stock options to its chief executive officer. This is the only stock option plan thatBlossomoffers and the details are as follows:

Option to purchase:2,400common sharesOption price per share:$34.00Fair value per common share on date of grant:$25.80Stock option expiration:The earlier of eight years after issuance or the employee's cessation

of employment withBlossomfor any reason other than retirementDate 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:

$9.00

On January 1, 2025,1,920of the options were exercised when the fair value of the common shares was $37. The remaining 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.

a) Record the journal entry on January 1, 2020

b) 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, 2020, the fiscal year end ofBlossomCorp

c) 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 January 1, 2025, the exercise date

d) 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, 2027, the expiry date of the options.