Nike ltd grants 800 options to each of the 8 members of its executive management team (6,400 options in 5%!) on 1 lune 2022. These options vest at end of a five-year period. Nike ltd has determined that each option has a fair value at the date of grant equal to $3.00. The financial year of |H5 ends on 31 December. 6' Provide journal entries a=t 31 December 2022 assuming that the company expects two employees will leave before the shares vest.?6' F