10. 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 1, 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%

Requirements: Provide all the journal entries from 20x4 to 20x6.