On Jan. 1, 2021, Aeolus Corp. grants share options to each of its 50 employees. The share option will vest on Dec. 31, 2023, provided that the employees remain in the company's employ and provided that volume of sales of a particular product increases by an average of between 5% and 10% per year, the employees will receive 100 share options. If the volume of sales increases between 10% and 15% each year, the employees will receive 200 share options. If the volume of sales increases by an average of 15% or more, each employee will receive 300 share options. On Jan. 1, 2021, Aeolus estimated that the share options have a fair value of P30 per option and expects that the volume of sales of the product will increase by an average of between 10% and 15%. The company expects that no employees are leaving within the next 3 years. At the end of 2021, sales increased by 12% and the company expect that this rate of increase will continue in the next two years. At the end of 2022, product sales had increased by 18% and the company expects that sales will increase by an average of 15% or more over the three-year period. At the end of 2023, sales had increased by an average of 15% over the three-year period. Determine Aeolus's remuneration expense recognized in 2022, 2022 and 2023