題組內容
二、On January 1, 2008, Tilanial ]ne‘ granted stock options to otficers and key employees for llie purchase of 20,000 shares oi the compauy's $10 par common slock al $30 per share. The options were exercisable within a 5-year period beginning January 1, 2010, bye grantees still in ihe employ of Ihe company, and expiring December 31, 2014. The service period for ihis award is 2 years. Assume lhal the fair value oplion pricing mode] determines lolal compensation expense to be $350,000.
On April 1, 2009, 2,000options were terminated when the employees resigned fiom the company.
The market value of the common stock was $35 per share on this dale.
On March 31, 2010, 10,000 options were exercised when Ihe markel value of the common slock was $40 per share. ‘
Instructions: (20 分）
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