On 1 January 2020. the management board of Company A announced a share award plan to its Managers, specifying all terms and conditions. The vesting period for this plan is 4 years. The announcement also made clear that this share award plan needs to be approved by the management :board. The management board approved the plan on 10 March 2020. The grant date is January 2020 1 0 December 2020 31 March 2020 10 0 December 2019 31 A company issued share options on 1 June 2018 to pay for the purchase of inventory. The inventory is eventually sold on 31 December 2020. The Fair value of the inventory on 1 June 2018 was $8m and .this value was unchanged up to the date of sale. The shares issued have a market value of $6.3m ? How will this purchase of inventory be dealt with in the financial statements $8m 0 $6.3mc $14.3m $2.3m