How to Oil Finish a Gun Stock (7 Steps)

Remove the stock from the rifle or shotgun. Each manufacturer and model will likely have a different method, but the stock should be completely separable.
Rub the stock with 120-grit sandpaper until the surface is fairly smooth and you have removed all traces of the old finish. Wipe gently with a slightly damp lint-free cloth to remove ant excess dust, checking for rough spots or places where the old finish is still visible. Repeat sanding and wiping, if necessary.
Rub the stock with 300-grit sandpaper to create a fine, smooth surface. Wipe with a damp, lint-free cloth. You can use finer sandpaper, if you wish, to create an even smoother surface, but it will take a little more time.
Rub the stock with four-aught, or '0000,' steel wool. This opens up the grain on the surface and prepares the wood to receive the finish.
Pour a small amount of boiled linseed oil into the palm of your hand and rub it gently into the sanded stock. You can find boiled linseed oil at most major home-improvement stores. Your body heat, combined with the friction of your hand against the wood, heats the oil so it soaks deeper into the stock. Repeat until the entire stock has an even coat. Let this coat cure for one to two days in a warm, well-ventilated place, but do not apply direct heat.
Repeat applications of linseed oil, curing in between each application, until you get the finished look you desire. Each coat of oil creates a richer color and luster, so it's up to you how many coats you want to use.
Apply a thin layer of carnuba wax after the last application of oil cures with a soft, lint-free cloth. This will help protect the new finish.

How to Expense Employee Stock Options (3 Steps)

Debit 'Compensation Expense' and credit 'Additional Paid-In Capital for Stock Options' to record granting the stock options. The expense should be matched to the work completed. In our example, debit 'Compensation Expense' $50,000 and credit 'Additional Paid-In Capital for Stock Options' $50,000. Repeat this entry for each year. The amount is $50,000 instead of $150,000 because the stock options are for three years of compensation, so $150,000 divided by 3 years equals $50,000 per year.
Record the journal entry for exercising the stock option, if they are exercised. Debit 'Cash Received' and 'Additional Paid-In Capital for Stock Options.' 'Cash Received' equals the amount of cash received for the stock, $500,000 in the example and 'Additional Paid-In Capital for Stock Options' equals the amount first recorded, $150,000 in the example. Credit 'Common Stock' by the par value times the number of stock issued, $50,000 in the example, and 'Additional Paid-in Capital in Excess of Par' by the amount needed to balance the journal entry, $600,000 in the example.
Record the journal entry to record the expiration of the options if they expire. Debit 'Additional Paid-In Capital for Stock Options,' $50,000 in the example, and credit 'Additional Paid-In Capital for Expired Stock Options,' $50,000.