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On January $1,2023,$ Cullumber Corp. granted stock options to its chief executive officer. This is the only stock option pian that Cullumber offers and the details are as follows:

Option to purchase:

$2,600$ common shares

Option price per share:

$$38\mathrm{.}00$

Fair value per common share on date of grant:

$$31\mathrm{.}10$

Stock option expiration:

The earlier of eight years after issuance or the employees cessation of employment with Cullumber for any reason other than retirement

Date when options are first exercisable:

The earlier of four years after issuance or the date on which the employee reaches the retirement age of $65$

Fair value of options on date of grant:

$$7\mathrm{.}00$

On January $1,2028,2,080$ of the options were exercised when the fair value of the common shares was $$41.$ The remaining stock options were allowed to expire. The CEO remained with the company throughout the period.

Assume that the entity follows ASPE and has decided not to include an estimate of forfeitures upon initial recognition of the compensation expense. Record the journal entry on December $31,2030,$ the expiry date of the options. The journal entry is Dr Contributed Surplus $-$ Stock Option Cr Contributed Surplus $-$ Expired Stock Option Give me the amount for the above jounal entry

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