Compensation expense for the stock option plan in 2021, 2022, 2023 are $210 millions, $96 million, $108 million.
Options granted	120	Millions
Multiply: Estimated fair value per option is $ 3
Total Compensation Expense is $ 360 Millions
Divided by: No. of years in vesting period (2021,2022 & 2023) 3 Years
Compensation expense for the stock option plan in 2021. is $ 120 Millions
-                      <u>Amounts are expressed in millions $.</u>
<u>Date	</u>                   <u>General journal	</u>                     <u>debit</u>             <u>Credit </u>
31st Dec, 2021	Compensation expense            $ 120
                      Paid in capital – stock options                     $ 120
- Percentage of option forfeited (100%-10%)	= 90%
- Cumulative Compensation expense Up to Year 2022 (360*90%*2/3) = $ 216
Less: recognized in earlier year is $ 120
Compensation expense For Year 2022 is $ 96
Cumulative Compensation expense Up to Year 2023 (360*90%*3/3)  
                                                                                           = $ 324
Less: recognized in earlier year is $ 216
Compensation expense For Year 2023 is $ 108
-                         <u>Amounts are expressed in millions $.</u>
<u> Date	</u>                     <u>General journal	</u>                   <u>debit  </u>         <u>Credit </u>
31st Dec, 2023	Compensation expense           $ 96  
                       Paid in capital – stock options                    $ 96
       
 31st Dec, 2023	Compensation expense    $ 108  
                       Paid in capital – stock options                   $ 108
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