Under its executive stock option plan, National Corporation granted 20 million options on January 1, 2021, that permit executives to purchase 20 million of the company's $1 par common shares within the next seven 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, $24 per share. The fair value of the options, estimated by an appropriate option pricing model is $3 per option. Suppose that the options expire without being exercised. 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 (ie, 10,000,000 should be entered as 10)) View transaction list Journal entry worksheet 1 Record entry for the options that expired without being exercised. Note: Enter debits before credits. Debit Credit Event General Journal 1 View general Journal Clear entry Record entry