The Board of Directors of Eva$-$Lution Corporation, a publicly accountable entity, granted the first allotment of stock options to its senior executives at their December $2020$ Board meeting. The Board granted $200,000$ options to purchase common shares at a price of $$16\mathrm{.}00$ per share $($market price on the grant date was $$21\mathrm{.}50).$ The option pricing model used by the Board valued the options at $$6,000,000.$ The options could not be exercised until December $31,2023$ and the options expired December $31,2025.$ The stock options vest after $3$ years of employment, and are forfeited by any employee that leaves the company prior to

that date. During the service period, management estimated that $25\%$ of the options in total would be forfeited in $2021$ During $2022,$ management revised this estimate to $15\%$ of the options would be forfeited. When the options vested at December $31,2023,175,000$ options were actually vested.

At December $31,2024,90,000$ options were exercised when the market price was $$30\mathrm{.}00.$ All other options expired December $31,2025.$

How would I Prepare all relevant journal entries to account for the grant of stock options for the periods December $2020$ to

A$)$ The journal entries for $2020,2021$ and $2022$

B$)$ The journal entry for $2024$ when $90,000$ options were exercised

C$)$ The journal entry for $2025$ when all remaining options expired