$On$ January $1,2024$ pec INC. granted options $to$ its $20$ employees allowing for the purchase $of12,000$ shares $at$ $$5$ per share. The options vest evenly over the $3$ years following the date $of$ issue. The options are only exersiable $asof$ dec $31,2026.$ The fair value $of$ these options $(usingan$ option pricing model$)is30,000.$ For part $C$ prepare the required jounral entries $to$ record the accrual $of$ compensation expense and the exersise $of$ the options $as$ per IFRS