HSBC provides employee leave entitlements such as paid sick leave and share-based compensation to their employees. Other than that, bonus payment may be awarded to the Company's director. At 1^st January 2016, the company projected annual bonus amount for a director between 1^st January 2016 and 31^st December 2018 as below: For equity settled share based payment, the company estimates a grant date value of $5 for each of the employee stock options. The total fair value of the options granted is $900,000 (180,000 options). Compensation expense is allocated over three years from 1st January 2016 (the grant date) to 31^st December 2018. For granting ordinary shares ($1 per share), the total exercise price is $700,000. Year end is 31^st December. f) Please provide the journals regard share based payment between 1^st January 2016 and 31^st December 2018 if it is assumed that all options will be exercised