Hello, I have an accounting question. I have figured out all of the journal entries and some of the debits and credits but not all of them. Thanks

On January 1, 2020, Pharoah Corporation granted 17,200 options to key executives. Each option allows the executive to purchase one share of Pharoahs common shares at a price of $24 per share. The options were exercisable within a twoyear period beginning January 1, 2022, if the grantee was still employed by the company at the time of the exercise. On the grant date, Pharoahs shares were trading at $20 per share, and a fair value options pricing model determined total compensation to be $790,000. Management has assumed that there will be no forfeitures because they do not expect any of the key executives to leave.

On May 1, 2022, 5,160 options were exercised when the market price of Pharoahs shares was $31 per share. The remaining options lapsed in 2023 because executives decided not to exercise them. Management was indeed correct in their assumption regarding forfeitures in that all executives remained with the company. Assume that Pharoah follows IFRS.

Date	Account Titles and Explanation	Debit	Credit
1/1/20		0
			0
12/31/20	compensation expense	395000
	contributed surplus-stock options		395000
12/31/21	compensation expense	395000
	contributed surplus-stock options		395000
5/1/22	cash	123840
	contributed surplus-stock options
	Common shares
12/31/23	contributed Surplus-stock options
	Contributed surplus-expired stock options