O'Neil Motor Parts Issued 110,000 Stock Options to Its Employees

question 15

Essay

O'Neil Motor Parts issued 110,000 stock options to its employees.The company granted the stock options at-the-money,when the share price was $40.These options have no vesting conditions.By year-end,the share price had increased to $42.O'Neil's management estimates the value of these options at the grant date to be $1.60 each.
Requirement:
Record the issuance of the stock options.

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Definitions:

Social Structures

The complex pattern of relationships, institutions, and social roles that define a society and influence individuals' positions and interactions.

Personal Troubles

Private difficulties or problems that individuals face as part of their personal lives, often distinct from public issues or societal problems.

Macro-structures

Large-scale societal structures and systems that shape individuals' lives, influencing social relations and individual behaviors on a broad level.

Social Structures

The patterns and systems of social arrangements in a society that shape individuals' actions and interactions.