QUESTION 18 "15 points) On 1/1/2018, MoDiv, Inc. granted 470,000 options to their engineering team that allows them to receive cash for the intrinsic value of the options. The options will vest after three years. The fair value of the options was $14.70 on 12/31/2018, $36.75 on 12/31/2019, and $84.53 on 12/31/2020 What will be the amount of the adjustment to compensation Expense for these options on 12/31/2020? (NIE 18)" O $11,515,000 O "$39,729,100 O "$28,214,100 O "$2,303,000 QUESTION 19 (5 points) Where should the retrospecive effect of a change due to a new rule passed by FASB implemented in the current year be reported? (RE&CF 6) "In the Statement of Retained Earnings after net income, but before dividends" In the Income Statement as part of Continuing Operations in the income Statement after Continuing Operations as part of Comprehensive Income In Statement of Retained Earnings as an adjustment to the beginning balance