On June 30, 2014, Yang Corporation granted compensatory stock options for 25,000 shares of its $24 par value common stock to certain of its key employees. The market price of the common stock on that date was $31 per share and the option price was $28. Using a fair value option pricing model, total compensation expense is determined to be $80,000. The options are exercisable beginning January 1, 2016, providing those key employees are still in the employ of the company at the time the options are exercised. The options expire on June 30, 2017 a) Record the compensation expense for the first year December 31, 2014 B)Record January 4, 2016 entry record one half of the shares. C) Record the entry if the key employees allowed the remainder of the options to expire on June 30,2017