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On January, 2021, Frankloil Co.granted incentive stock options to its management. They are exercisable for 100,000 common shares, but not for two years. The options

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On January, 2021, Frankloil Co.granted incentive stock options to its management. They are exercisable for 100,000 common shares, but not for two years. The options have a fair value of $2 per share. Record the entry for December 31, 2021

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