2 On 1 January 2017, SURDIN granted 100 share options to each of its 80 employees, on condition that the employees would stay in employment for three years. SURDIN estimated that 10% of these employees would leave the employment. The fair value of the options was as follows: 1 January 2017 RM 5.00 31 December 2017 5.50 31 December 2018 5.90 31 December 2019 5.70 Required: Calculate the amount recognized as expenses in the statement of profit or loss and the amount disclosed as equity in the statement of financial position