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What happens to funds received by a company from the sale of non-compensatory options, if those options expire unexercised? Select answer from the options below

What happens to funds received by a company from the sale of non-compensatory options, if those options expire unexercised? Select answer from the options below They are recognized as gains. They remain in Contributed Surplus. The fund amount is transferred to Retained Earnings. The funds are refunded to the buyers of the options

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