On January 1, 2021, Rosecrans Inc. granted 20 million options, each giving the employee the right to acquire one share of $1 par common stock. The exercise price is $12 per share. Options vest on January 1, 2025. The fair value of the 20 million options, estimated by an appropriate option pricing model, is $30 per option. There were no forfeitures. On March 1, 2025, when the market price of Rosecrans stock was $15 per share, 3 million of the options were exercised. The journal entry to record this would include:

As a result of a labeling mistake at the chemical factory, a farmer accidentally sprays weedkiller rather than fertilizer on half her land. as a result, she loses half of her productive farmland. if the property of diminishing returns applies to all factors of production, she should expect to seea. a decrease in the marginal productivity of her remaining land and an increase in the marginal productivity of her labor. b. an increase in the marginal productivity of her remaining land and an increase in the marginal productivity of her labor. c. an increase in the marginal productivity of her remaining land and a decrease in the marginal productivity of her labor. d. a decrease in the marginal productivity of her remaining land and a decrease in the marginal productivity of her labor.