Wildhorse Company adopted a stock-option plan on November 30,2019 , that provided that 66,000 shares of $5 par value stock be designated as available for the granting of options to officers of the corporation at a price of $9 a share. The market price was $11 a share on November 30,2020 . On December 31,2022 , both president Winter and vice president Bennett exercised their options for 12,000 and 6,500 shares, respectively, when the market price was $16 a share. enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit (To record options granted to president.) (To record compensation expense attributable to 2020.) (To record compensation expense attributable to 2021.) (To record lapse of president's and vice president's options.) (To record issuance of shares.)