On November 1, 2020, Stellar Company adopted a stock-option plan that granted options to key scecutives to purchase 2,500 shares of the company's $10 per value.common stock. The options were granted on January 2, 2021. and were sercisable 2 years after the date of grant if the grantee was still an employee of the company. The options opired 6 years from date of grant. The option price was set at $30, and the fair value option-pricing model determines the total compensation expense to be $427.500. All of the options were carcised during the year 2023:19,000 on January a when the market price was $57, and 9.500 on May 1when the market price was $77 a share. Prepare journal entries relating to the stock option plan for the years 2021 2022 and 2023. Assume that the employee performs services equally in 2022 and 2023. (Credit account tities are automatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry for the account title and enter for the amounts. Roxand intermediate calculations to decimal places. e. 124687 and final answers to decimal places, es 5.125) Account Titles and Explanation Debit Credit No Entry No Entry Compensation Experte Pald-in Capital Stock Options 27 Compensation Expense Pald-in Capital-stock Options Cao Paldin Capital Stock Option Con to Pan Cattle of Commons