Under its executive stock option plan, national corporation granted 12 million options on january 1, 2018, that permit executives to purchase 12 million of the company’s $1 par common shares within the next six years, but not before december 31, 2020 (the vesting date). the exercise price is the market price of the shares on the date of grant, $17 per share. the fair value of the options, estimated by an appropriate option pricing model, is $5 per option. suppose that the options are exercised on april 3, 2021, when the market price is $19 per share. ignoring taxes, what journal entry will national record?
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Under its executive stock option plan, national corporation granted 12 million options on january 1,...
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