Ashleigh, a public limited company, has granted share options to its employees with a fair value of P6 million. The options vest in three years' time. The Monte-Carlo model was used to value the...

Ashleigh, a public limited company, has granted share options to its employees with a fair value of P6 million. The

options vest in three years' time. The Monte-Carlo model was used to value the options, and these estimates had

been made

• Grant date (January 20X4): estimate of employees leaving the entity during the vesting period – 5%

• January 1, 20X5: revision of estimate of employees leaving to 6% before vesting date

• December 31 20X6: actual employees leaving 5%
Requirement: Provide all the entries from 20x4 to 20x6.