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Wall Drugs offered an incentive stock option plan to its employees. On January 1, 2018 options were granted for COD00 s1 par corumon shares. The exercis price equals the 55 market price of the common stock on the grant date. The options cannot be exercised before January 1, 292, and expire December 31, 2022. Each option has a fi value of $1 based on an option pricing model Which is the correct entry to record the exercise of the options on Al 15.2021. when the market price of the stock was 582 a. DR.Cash 270,000, DR. Mid-in capital stock options 54.000, CR.Common stock 60,000, R. Paid in capital excess of por 264,000 b. DR.Cash 378,000, R.Paid-in capital-stock options 4.000, CR.common stock 54.000 C.Pd.in capital excess of per 78.000 O DR. Cash 270,000, DR Paid in capital stock options 14,000, DR. Compensation expense 102.000 CR. Common stock 54.000. Padin capital excess of par 37.000 d. DR.Cash 270.000, DR. Pd.in capital-stock options 54000, OR Common stock 5400C Padinci-excess of par 770.000