For a Compensatory Stock Option Plan, a Formal Journal Entry

For a compensatory stock option plan, a formal journal entry or entries would be required for which of the following dates? $\begin{array}{lll}& \text { Issuance of Stock}\\& \text { Warrants on the}& \text { Issuance of Stock on}\\& \text { Grant Date }& \text { the Exercise Date}\\\text { I. } & \text { Yes } & \text { Yes } \\\text { II. } & \text { Yes } & \text { No } \\\text { III. } & \text { No } & \text { No } \\\text { IV. } & \text { No } & \text { Yes }\end{array}$

A) I
B) II
C) III
D) IV