Question 2 Part (A) SAP granted share options to its 300 employees on 1 October 2007. Each employee will receive 1,000 share options provided they continue to work for SAP for the following 3 years from grant date. The fair value of options at the grant date was RM1.10 each. In the year ended 30 September 2008, 10 employees left the company and another 30 was expected to leave over the next 2 years. For the year ended 30 September 2009, 20 employees left and another 15 are expected to ieave in the year to 30 September 2010. Required: Discuss the accounting treatment to be adopted for the share options and calculate the amount to be recognized in the income statement in respect of these options for the year 2008 and 2009. Prepare the journal entries for 2009