please help me i need the answers immediately there two questions. question 2& 3

Question 3 Cash-settled share-based payment transaction At 1 January 2014 (2014 represents year 1), Gluten Bhd granted 100 rights to each of its 200 employees, whereby the employees will become entitled to a future cash payment based on the increase in Gluten Bhd's share price over the next three years. Some refer to this type of cash-settled share-based payment transactions as a "share appreciation right-scheme (SARs-scheme)." Vesting of the SARs is conditional upon the employees remaining in Gluten Bhd's employ for the next three years. Gluten Bhd estimates the fair value of the rights at the end of each year in which the liability exists, as well as the intrinsic value of the rights at the date of exercise (which equal the cash paid out), The fair value of the rights at the grant date was $10.10. e and intrinsic value of the SARs at each year end Fair value $10.40 $11.30 $14.20 S16.80 S17.10 Intrinsic v Year $11.00 $150 $16.90 Employee turnover during vesting period: Year 1 Year 2 Year 3 Number of employees at grant date 200 200 200 Actual resignations -12 Year 1 Year 2 Year 3 -12 -15 -12 -15 Expected resignations Year 2 Year 3 -10 -10 -12 Total expected employees to vest 168 161 162 At the end of year 3, 85 employees exercise their rights, another 45 employees exercise their rights at the end of year 4 and the remaining 32 employees exercise their rights at the end of year 5. Required: Record he bovetransactions for each year. Show all workings. Question 2 At the beginning of year 1 Glory Bhd grants 100 shates each to 500 employees. The following additional information, however, is iniroduced, which results in the length of the vesting period to vary 2. Non-market conditions Employee services - The grant is conditional upon the employees remaining in the entity's employ until the performance condition listed below is met. Performance condition - The shares will xest at the en d of year 1 if the entity's earnings increase by more than 15 per cent; at the end of year 2 if the entity's earnings increase by more than an average of 11 per cent per year over the two year period - and at the end of year 3 if the entity's earnings increase by more than an average of 8 per cent per year over the three year period. 2. Fair value of equity instruments The shares have a fair value of $15.00 per share at the start of year 1, which equals the share-price at grant date. No dividends are expected to be paid over the three-year pertod 3. Actual events Year1 oyees' resignation: employees have left during year 1. The entity expects, on the basis of a weighted average probability, that a further 40 employees will leave during year 2 Performance condition By the end of year 1 the entity's eanings have increased by 14 per cent The entity's expects that earnings will continue to increase at a similar rate in year 2, and therefore expects that the shares will vest at the end of year 2. Therefore by the end of year 1 it is estimated that 430 employees will vest 100 shares each at the end of year 2 OWE Year 2 Emplyees resignation By the end of year 2, 35 employees have resigned. The a further 30 employees will leave during year 3 Performance condition The entity's earnings have increased by only 7 per cent therefore the shares do not vest at the end of year2t duing year 2 of year 1. The entity expects that by the end of ear xpected by the will increase by at least 5 per cent, thereby acvingthevr ctmngs cent per year e average of 8 p Year 3 Employees'resignation By the end of year 3, 28 employees have left. Performance condition: The entity's earnings had increased by 6 per cent during year 3, resulting in an average increase of 9 per cent per year over the three year vesting period Required: (a) Prepare joumal entries to account for the above transactions. Show all (b) Distinguish between equity settled share-based payment and cash settled workings share-based payment. Question 3 Cash-settled share-based payment transaction At 1 January 2014 (2014 represents year 1), Gluten Bhd granted 100 rights to each of its 200 employees, whereby the employees will become entitled to a future cash payment based on the increase in Gluten Bhd's share price over the next three years. Some refer to this type of cash-settled share-based payment transactions as a "share appreciation right-scheme (SARs-scheme)." Vesting of the SARs is conditional upon the employees remaining in Gluten Bhd's employ for the next three years. Gluten Bhd estimates the fair value of the rights at the end of each year in which the liability exists, as well as the intrinsic value of the rights at the date of exercise (which equal the cash paid out), The fair value of the rights at the grant date was $10.10. e and intrinsic value of the SARs at each year end Fair value $10.40 $11.30 $14.20 S16.80 S17.10 Intrinsic v Year $11.00 $150 $16.90 Employee turnover during vesting period: Year 1 Year 2 Year 3 Number of employees at grant date 200 200 200 Actual resignations -12 Year 1 Year 2 Year 3 -12 -15 -12 -15 Expected resignations Year 2 Year 3 -10 -10 -12 Total expected employees to vest 168 161 162 At the end of year 3, 85 employees exercise their rights, another 45 employees exercise their rights at the end of year 4 and the remaining 32 employees exercise their rights at the end of year 5. Required: Record he bovetransactions for each year. Show all workings. Question 2 At the beginning of year 1 Glory Bhd grants 100 shates each to 500 employees. The following additional information, however, is iniroduced, which results in the length of the vesting period to vary 2. Non-market conditions Employee services - The grant is conditional upon the employees remaining in the entity's employ until the performance condition listed below is met. Performance condition - The shares will xest at the en d of year 1 if the entity's earnings increase by more than 15 per cent; at the end of year 2 if the entity's earnings increase by more than an average of 11 per cent per year over the two year period - and at the end of year 3 if the entity's earnings increase by more than an average of 8 per cent per year over the three year period. 2. Fair value of equity instruments The shares have a fair value of $15.00 per share at the start of year 1, which equals the share-price at grant date. No dividends are expected to be paid over the three-year pertod 3. Actual events Year1 oyees' resignation: employees have left during year 1. The entity expects, on the basis of a weighted average probability, that a further 40 employees will leave during year 2 Performance condition By the end of year 1 the entity's eanings have increased by 14 per cent The entity's expects that earnings will continue to increase at a similar rate in year 2, and therefore expects that the shares will vest at the end of year 2. Therefore by the end of year 1 it is estimated that 430 employees will vest 100 shares each at the end of year 2 OWE Year 2 Emplyees resignation By the end of year 2, 35 employees have resigned. The a further 30 employees will leave during year 3 Performance condition The entity's earnings have increased by only 7 per cent therefore the shares do not vest at the end of year2t duing year 2 of year 1. The entity expects that by the end of ear xpected by the will increase by at least 5 per cent, thereby acvingthevr ctmngs cent per year e average of 8 p Year 3 Employees'resignation By the end of year 3, 28 employees have left. Performance condition: The entity's earnings had increased by 6 per cent during year 3, resulting in an average increase of 9 per cent per year over the three year vesting period Required: (a) Prepare joumal entries to account for the above transactions. Show all (b) Distinguish between equity settled share-based payment and cash settled workings share-based payment