On 2/1/23, Wes granted options to 5 executives to each buy 30 shares of common stock at $40 per share. The par value is $10 per share. The executives must work during 2023 and 2024.The options expire on 2/1/26. The fair value of the options is estimated at $3,200. One executive left on 1/3/24. Three executive exercised the options on 1/15/25. Give the journal entries. Give support for amounts in the spaces provided. If no entry, write "None.