Share‐based payment with a non‐vesting condition    LO3, 4, 5 An employee is offered the opportunity to contribute 10% of their annual salary of $3000 across the next 2 years to a plan under which they receive share options. The employee’s accumulated contributions to the plan may be used to exercise the options at the end of the 2‐year period. The estimated annual expense for this share‐based payment arrangement is $200. Required Prepare the necessary journal entry or entries to recognise this arrangement at the end of the first year.