Under its executive stock option plan, National Corporation granted 18 million options on January 1, 2021, that permit executives to purchase 18 million of the company's $1 par common shares within the next six 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, $22 per share. The fair value of the options, estimated by an appropriate option pricing model is $4 per option Suppose that the options are exercised on April 3, 2024, when the market price is $26 per share. Ignoring taxes, what journal entry will National record? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i..., 10,000,000 should be entered as 10).) Record entry for options exercised on April 3, 2024, when the market price is $26 per share. Note: Enter debits before credits. Credit Date April 03, 2024 Debit 72 General Journal Paid-in capital - stock options Cash Common stock Paid-in capital - excess of par 18 Record entry Clear entry View general journal