Please answer all parts!

12a. On October 1, 2018. XYZ Corp hires a new CEO and gives her stock options with the following characteristics: Gives CEO the right to purchase up to 200,000 shares of common stock ($1 par value) for $12/share. Vesting'service period is 2 years. The options expire in 8 ycars. At the grant date, the options have a value of $400,000 based on Black Scholes pricing. Show the journal entry made on December 31, 2018. 2pts> 12b. Assume 7 more quarters pass, so that the 2-year vesting period has been met. On October 2, 2020, the CEO fully exercises all of her options. The stock price at time of exercise is $20. Show the journal entry.