Solve for Problems 3-10 and 3-11

Problem 3-10 An entity granted a share appreciation right to the general manager on January 1, 2019. After a four-year service period, the employee is entitled to receive cash equal to the appreciation in share price over the market value on January 1, 2019. The share appreciation right had the following terms: Service period - Number of shares - Exercise date - January 1, 2019 to December 31, 2022 20,000 shares January 1, 2024 The quoted prices of the entity's share are: January 1, 2019 200 December 31, 2019 210 December 31, 2020 220 December 31, 2021 240 December 31, 2022 250 Required: A. Prepare journal entries from 2019 to 2022. Problem 3-11 On January 1, 2019, an entity granted share options to each of its 300 employees working in the sales department. The share options vest at the end of a three year period provided that the employees remain in the entity's employ and provided the volume of sales will increase by an average of 10% per year. The fair value of each share option on grant date is P20. If the sales increase by an average of 10%, each employee will receive 200 share options. If the sales increase by an average of 15% per year, each employee will receive 300 share options. During 2019, the sales increased by 10% and the entity expect this rate of increase to continue in the next two years. During 2020, the sales increased by 20%. During 2021, the sales increased by an average of 16% over three years. By the end of 2021, 20 employees left the entity. Required: A. Prepare journal entries from 2019 to 2021