Rainbow Towel issued 88,000 at-the-money stock options to its employees on January 1, 2021. The options vest on January 1, 2023 and expire on January 1. 2026. Rainbow Towel's share price was $32 on the grant date and $45 on the vesting date. Estimates of the fair value of the options showed they were worth $12 on the grant date and $15 on the vesting date. Rainbow Towel estimates the forfeitures of 5% in 2021; actual forfeitures were 10%. On February 18, 2024, 43,000 of the options were exercise when the market price of the shares was $22. Prepare the journal entry for the exercise of options on Feb 18, 2024 (3 marks). Enter a positive number if the account is in a debit position. Enter a negative number if the account is in a credit position (i.e. - 10,000). Do not use $ signs in your final answer. Do not round intermediary answers. If an account does not apply, enter 0. Round your final answers to the nearest dollar. cash = $ contributed surplus-stock options = $ common shares = $