On November 1, 2021, Bonita plc adopted a share-option plan that granted options to key executives to purchase 36,400 shares of the company's 10 par value ordinary shares. The options were granted on January 2, 2022, and were vested 2 years after the date of grant if the grantee was still an employee of the company. The options expired 6 years from date of grant. The option price was set at 50, and the fair value option-pricing model determines the total compensation expense to be 546,000. All of the options were exercised during the year 2024: 27,300 on January 3 when the market price was 65, and 9,100 on May 1 when the market price was 75 a share. Prepare journal entries relating to the share-option plan for the years 2022, 2023, and 2024. Assume that the employees perform services equally in 2022 and 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit