American Optical Corporation provides a variety of share-based compensation plans to its employees. Under its executive stock option plan, the company granted options 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, $65.50 per share. The fair value of the 6 million options, estimated by an appropriate option pricing model, is $16 per option. No forfeitures are anticipated. Ignore taxes. January 1, 2018, that permit executives to acquire 6 million of the company's $1 par on Required: 1. Determine the total compensation cost pertaining to the options. 2. to 4. Prepare the appropriate journal entries.

A. determine the amount of retained earnings as of january 1, 2018. b. after looking at the amount of retained earnings, the chief executive officer (ceo) wants to pay a $1,000 cash dividend to the stockholders. can the company pay this dividend? c. as of january 1, 2018, what percentage of the assets were acquired from creditors? d. as of january 1, 2018, what percentage of the assets were acquired from investors? e. as of january 1, 2018, what percentage of the assets were acquired from retained earnings? f. create an accounting equation using percentages instead of dollar amounts on the right side of the equation. g. during 2018, carter company earned cash revenue of $1,800, paid cash expenses of $1,200, and paid a cash dividend of $500. (hint: it is to record these events under an accounting equation before preparing the statements.) g-1. prepare an income statement dated december 31, 2018. g-2. prepare a statement of changes in stockholders’ equity dated december 31, 2018. g-3. prepare a balance sheet dated december 31, 2018. g-4. prepare a statement of cash flows dated december 31, 2018. j. what is the balance in the revenue account on january 1, 2019?