On 1 January 2021, Entity A granted 250 share options to each of its 100 employees. Each grant was conditional on the employee working for the company for the next 3 years. The fair value of each share option is estimated at $30. On the basis of a weighted average probability, the company estimated that 15% of its employees will leave during the 3-year period and therefore forfeit their rights to the share options. In 2021, 3 employees left Entity A. On 31 December 2021, the company revised its estimate of total employee departures over the full 3 -year period from 15% to 35%. In 2022, a further 4 employees left Entity A. On 31 December 2022, the company revised its estimate of total employee departures across the 3 -year period from 35% to 45%. In 2023, another 7 employees left Entity A. REQUIRED: Prepare the necessary joumal entries to recognise this arrangement at the end of the years 2021,2022 and 2023. ACCOUNTS FOR INPUT: | Staff cost | Equity reserve | SAR-Liability | Bank | Share capital | Retained earnings | No Entry |