price of the common stock on the grant date. The vesting period is 3 years. The optons cannot be exercised betore January 1, Year 4, and orpire on Decomber 31 , Yoar 5 . Each ogtcon has a value of 54 based upon an option peicing model At the end of the first yeac, it is expected that 100\% of employeos wil exercise the options. By the end of Year 2 , a is expected that only s0\% of the options wil be exoreised. Schmiat ehooses to adjust the far value of the options for the estimatod fortelures. What is the journat entry to record compensation expense for year 27 (Do not round imerenedato caloulacions, Only round your final answer to the nearest dolac) Angei decianed dvidends or $276,000 during the year. How wil JsyBird record the last transaction? A. Jaybied wil decrease the investrent account by $82,800. B. LngBict wit increase Dividend Revenue by $82,800 C. antird wil increase the imvestment acoount by $.82.800 D. Jeytird wit inorease Didend Revenue by $276.000