ABC Co$.$ grants share based compensation to each of its $1,200$ employees. ABC Co$,$ will pay

$200$ shares or the cash equivalent to the value of $200$ shares to any employee who satisfies the $3$ year service condition.

The fair value of the share at the grant date is $ $18.$

The fair values of the shares and the employees whose interest is expected to vest at each reporting date are as follows:

Required:

Expected shares to be vested:

Year $1$: $80\%$

Year $2$: $90\%$

Year $3$: $1000$ employees

Fair value of equity instrument:

Year $1$: $ $17$

year $2$: $ $16$

year $3$: $ $15$

Calculate the liability for each of the Year $1,2$ & $3$ respectively and show the accounting entries for final settlement assuming the final settlement is in cash?