PART A:The total amount of expense arising from these options to be recorded for the year ended December 31, YR08 is:

PART B: . The total amount of expense arising from these options to be recorded for the year ended December 31, YR09 is:

PART C:

On October 1, YR08, Kohl's Inc. granted 120 stock options to its key officers. Each option permits the holder to purchase one share of the company's $5 par value common stock for $12 each. The market price of the common stock on the date of grant was $20 per share. The option pricing model estimates the fair value of each option at the grant date to be $10. The service period during which employees will earn the options is October 1, YR08 to September 30, YR10 (2 years). The options vest and become exercisable beginning October 1, YR10 (vesting period = 2 years). The options expire on December 31, YR14. Company accounting policy requires consideration estimated forfeitures when recording option-related mounts. Yearly estimates of the number of options that will vest and ending stock price were as follows: In December YR08 an officer left the company and forfeited his 20 options. Also, In November YR09 two officers left the company and forfeited 20 options before vesting occurred. As a result of these events, on October 1, YR10 a total of 80 options actually vested. The company's reporting period ends on December 31 of each year. The form of the adjusting journal entry to record expense arising from these options is (ignore dollar amounts)