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In order to retain certain key executives, Crane Company granted them incentive stock options on December 31, 2020. 140000 options were granted at an option price of $35 per share. Market prices of the stock were as follows: December 31, 2021 $44 per share December 31, 2022 49 per share The options were granted as compensation for executives' services to be rendered over a two-year period beginning January 1, 2021. The Black Scholes option pricing model determines total compensation expense to be $1490000. What amount of compensation expense should Crane recognize as a result of this plan for the year ended December 31, 2021 under the fair value method? $1490000 O $1640000 O $745000. $2615000 Sheridan Company had the following information in its financial statements for the years ended 2020 and 2021: Cash dividends for the year 2021 $5200 Net income for the year ended 2021 97300 Market price of stock, 12/31/20 9 Market price of stock, 12/31/21 11 Common stockholders' equity, 12/31/20 997000 Common stockholders' equity, 12/31/21 1207000 Outstanding shares, 12/31/21 100300 Preferred dividends for the year ended 2021 14100 What is the rate of return on common stock equity for Sheridan Company for the year ended 2021? 8.896 7.596 6.5% 6.99%