8) Given the following information, record the following journal entries using the fair value method. XYZ Corporation issued stock option grants to employees on 1/1/18. The grants allowed the employees to purchase 10,000 shares of S1 par value common stock after a 5-year vesting period but before 10 years from the grant date. The exercise price was $ 75, the market price at the grant date was $100, and the fair market value of the options was $30. a) Grant date b) Compensation expense, if any. c) Compensation expense, if any, for 2019 d) Exercise of 5,000 options on 6/30/2023 e) Expiration of the remaining 5,000 in 2027