On January 1, 2021, MCollum Corporation granted 21 million incentive stock options to division managers, each permitting holders to purchase one share of the company's $1 par common shares within the next 5 years, but not before December 31, 2023 (the vesting date). The exercise price is the market price of the shares on the date of grant, $4 per share. The fair value of the options is $3 per option. No forfeitures are anticipated. What is a part of journal entry related to this transaction when managers exercise all of their options on December 31, 2023 when the stock price was $10? Cash credited by $84 million. a. Paid-in capital-Stock options is debited by $63 million. b. Oc. Paid-in capital-Expired stock options is credited by $126 million. d. Paid-in capital-Excess of par is credited by $126 million. Compensation expense is debited by $21 million. e