On January 1, 2016, Ritter Company granted stock options to officers and key employees for the purchase of 15,000 shares of the company's $1 par common stock at $20 per share as additional compensation for services to be rendered over the next three years. The options are exercisable during a five-year period beginning January 1, 2019 by grantees still employed by Ritter. The option pricing model determines total compensation expense to be $135,000. The journal entry to record the compensation expense related to these options for 2016 would include a credit to the Paid-in Capital—Stock Options account for