Under its executive stock option plan, National Corporation granted 12 million options on January 1, 2018, that permit executives to purchase 12 million of the company's $1 par common shares within the next six years, but not before December 31, 2020 (the vesting date). The exercise price is the market price of the shares on the date of grant. $17 per share. The fair value of the options, estimated by an appropriate option pricing model, is $5 per option. Suppose that unexpected turnover during 2019 caused the forfeiture of 5% of the stock options Compute the amount of compensation expense for 2019 and 2020. (Enter your answers in milions (.e., 10,000,000 should be entered as 10).) Compensation expense is in millions) 2019 2020 Under its executive stock option plan, National Corporation granted 12 million options on January 1, 2018, that permit executives to purchase 12 million of the company's $1 par common shares within the next six years, but not before December 31, 2020 (the vesting date). The exercise price is the market price of the shares on the date of grant, $17 per share. The fair value of the options, estimated by an appropriate option pricing model, is $5 per option. Suppose that the options expire without being exercised. Ignoring taxes, what journal entry will National record? (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (ie., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record entry for the options that expired without being exercised