9 Tutorial: MFRS 2 Share-based Payment Instructions: Answer ALL questions, Prepare and save your answers in K file and submit via Elearn. xcet Deadline of submission: 28 February 2018 before 6.00pm Question 1 At the beginning of year I, Sunny Berhad granta ooo sharks each to 500 1. Non-market conditions " Employee services The grant ipconditional upon the employeesgemaining in the entity's employ for three year's afhter the grant date 2. Fair value of equity Instruments The shares have a fair value of $5 00 per share at the start of year 1 3. Actyat events Year 1 have left during yer) The egtiry expects, on the basis of s weighted average probability the end of the vesting further 50 employees will leave before Year 2 Employees resignation By the end of year 2a further 24 employes have resigned. The entity expects that 30 ees will leave during year 3 Year 3 Employees By the end of year 3, a further 23 employes have lef Required (a) PrePeryurnal mnes to record the above transactions for each yea. Show all ) Wha modvaecmpanies to ase share-based compensation