auditing and assurance 2, please do help me!

CASE 5: CHARLOTTE, INC. On January 1. 20x1. Charlotte. Inc. entity grants 100 share options to each of its 500 employees. Each grant is conditional upon the employee working for the entity over the next three (3) years. The entity estimates that the fair value of the share option is P24. On the basis of a weighted average probability. the entity estimates that 20% of employees will leave during the three (3) year period and therefore forfeit their rights to the share options. REQUIRED: If everything turns out exactly as expected. compute the following: 15. Salaries expense for 20x1 16. Salaries expense for 20x2 1?. Salaries expense for 20x3 CASE 6: MIMOSA COMPANY On January 1. 20x1. Mimosa Company grants 10.000 share options with a 10-year life to each of the 12 senior executives. The share options will vest and become exercisable immediately if and when the entity's share price increases from P50 to P70. provided that the executive remains in service until the share price target is achieved. Mimosa applies the binomial option pricing model. which considers the possibility that the share target will be achieved during the ten-year life of the options. and the possibility that the target will not be achieved. Mimosa estimates that the fair value of the share options at grant date is P27 per option. From the option pricing model. Mimosa determines that the mode of the distribution of possible vesting dates is live (5) years. In other words. of all the possible outcomes. the most likely outcome of the market condition is that the share price target will be achieved at the end of 20x5. Therefore. Mimosa estimates that the expected vesting period is five (5) years. The entity also estimates that two {2) executives will have left by the end of 20x5. and therefore expects that 80,000 share options will vest at the end of 20x5. Throughout years 20x1 -20x4. the entity continues to estimate that a total of two (2} executives will leave by the end of 20x5. However. in total three (3) executives leave. one in each of 20x3. 20x4. and 20x5. The share price target is achieved at the end of 20x6. Another executive leaves during 20x6. before the share price target is achieved. REQUIRED: Compute the following: 18. Salaries expense for 20x3 19. Cumulative salaries expense for 20x4 20. Salaries expense for 20x5