Issue $1,000$ stock options to its employees on January $1,2025.$The fair value of the options is determined to be $$2$ as determined by the Black$-$Sholes option pricing model.The exercise price of the options is $$13.$The par value of the Harden common stock is $$1$ per share.The options will vest over $4$ years $($the service period is $4$ years$).$ Repare $12/31/2025$ journal entries recording compensation expense