On November 1,2020,Bonita Company adopted a stock -option to key excutive to purchase 33,900 shares of the company's $9 par value common stock. The option were granted on January 2,2021,and were exercisable 2 years after the date of grant if the grantee was still employee of the company. The options were expired 6 year from date of grant. The option price was set at $30 , and the fair value option-pricing model determines the total compensation expenses to be $508, 500. All of the options were exercised during the year 2023: $22,600 on January 3 when the market price was $65, and $11,300 on May1 when market price was $74 a share. Prepare journal entries relating to the stock option plan for the year 2021,20222 and 2023. Assume that the employee performs services equally in 2022 and 2023.( Credit accounts title are automatically intended when amount is entered. Do not indent manually. If no entry is required select "No entry " for account title and enter 0 for the amount. Round intermediate calculation to 5 decimal places, e.g. 1.24687 ans final answer to 0 decimal places, e.g. 5,125)