Use the following information to answer the next 3 clues. On January 1, 2021, a company grants 68,280 stock options to employees to acquire common stock ($1 par value) for an exercise price of $40. The options become exercisable on January 1, 2025 and expire 2 years after that. Fair value of the options is $14 on date of grant. During 2022, 15% of employees leave the company and forfeit their options. 21. Compensation expense in 2021 is: 22. Compensation expense in 2022 is: 23. Compensation expense in 2023 is: 24. On January 1, a company had 2,265,425 common shares outstanding. On March 1, it declares a 3-for-1 stock split. On May 1, it issues 150,960 additional common shares. The denominator of Basic EPS is: 25. A company's articles of incorporation indicate it is authorized to issue 600,000 common shares. As of January 1, the company has issued 49,930 common shares, of which 4,400 are held as treasury stock. On April 30, the company declares a 10% stock dividend on all outstanding shares. On June 10, the company declares a $2 cash dividend per share of common stock outstanding. Total cash dividends declared is: 26. On January 1, 2021, a company grants 1,504 stock options to employees to acquire common stock ($1 par value) for an exercise price of $12. The options become exercisable on January 1, 2024 and expire 3 years after that. Fair value per option was $4 on grant date. The stock price remains below strike price during the entire exercise window and no options are exercised. The journal entry for expiration will include a debit to Paid-in Capital - Stock Options for: