Hill view Homes, Ltd. granted options at the beginning of the current year to all its salaried employees. At the grant date, the options had a fair value of $ 900,000 and can only be exercised over a three-year vesting period. At the end of the year, Hill view charged $ 300,000 to expense, assuming that all employees would vest. Prepare the journal entry to record the compensation expense for year two assuming that Hill view expects only 35% of employees to vest.