Heath Corporation granted stock options to executives in January 2019. The stock options allow the purchase of 100,000 shares at an option price of $30 per share. The stock options vest after 4 years and expire in 6 years. Option pricing models indicate that the options have a fair value of $1,200,000 at issuance. Estimates of retention are 82% at the end of 2019 and 75% at the end of 2020. Heath Corporation complies with IFRS and has a December 31 year end. Required: Show and label your work. a. Prepare the journal entries to be recorded at December 31, 2019 and 2020 related to the options. (5 marks) b. Prepare the journal entry at the end of December 31, 2023, assuming an actual retention rate of 65% and all options lapse. (2 marks)