Equity‐settled share‐based payment transactions  LO3, 4 On 1 January 2019, Ambrose Park Ltd announces a grant of 250 share options to each of its 20 senior executives. The grant is conditional on the employee continuing to work for Ambrose Park Ltd for the next 3 years. The fair value of each share option is estimated to be $14. On the basis of a weighted average probability, Ambrose Park Ltd estimates that 10% of its senior executives will leave during the vesting period. Required Prepare a schedule setting out the annual and cumulative remuneration expense to be recognised by Ambrose Park Ltd for services rendered as consideration for the share options granted.