american optical corporation provides a variety of share-based compensation plans to its employees. under its executive stock option plan, the company granted options on january 1, 2018, that permit executives to acquire 4 million of the company’s $1 par common shares within the next five years, but not before december 31, 2019 (the vesting date). the exercise price is the market price of the shares on the date of grant, $14 per share. the fair value of the 4 million options, estimated by an appropriate option pricing model, is $3 per option. no forfeitures are anticipated. ignore taxes. required: 1. determine the total compensation cost pertaining to the options. 2. to 4. prepare the appropriate journal entries.

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Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the container’s cost. they receive a refund when the container is returned. during 2018, deposits collected on containers shipped were $856,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at january 1, 2018, represented deposits of $587,000. in 2018, $811,000 was refunded and deposits forfeited were $41,000. required: 1. prepare the appropriate journal entries for the deposits received and returned during 2018. 2. determine the liability for refundable deposits to be reported on the december 31, 2018, balance sheet.