On January 1,2026, Swiftyinc, granted sock options to olficen and key einployees for the purchase of 24,000 share of the companys $10 par common stockat \$25 per share. The options were exerelsable withn a 5 year period begirning January 1,2028 , by srantees still in the employ of the compary and expiring, December 31,2002 . The service period for this award is 2 years. Assume that the falr value option pricins model determines total compensation expense to be $364.000. stock was $34 per share on this date. On Marcha1. 2028. 14,400 options were ceerdsed when the market price of the comimon stock was $41 per share. Prepare joumal entries to recort issuance of the stock options, termination of the stock options, evercise of the stock options, and Credit sccount cibles are automstically indented when amount is entemd, Do not indent manualk. If no entry is requires, select "No Entry" for the account biles ond enter Ofor the amounts. Reconit entres in the ovder diplored in the peoblem stotement)