PART C-Question 26 SHARE-BASED COMPENSATION PARTIAL INPUT DATA: Yrs of TABLE 1: XSOP Participants and Share Grants (Jan 2, 20x0) Common Shares Employment @ Entitlement Participant XSOP Inception after 3 years CEO 5.00 20,000 CFO 2.50 12,000 3.00 12,000 CIO 2.00 10,000 TABLE 2: JQT Share Prices Date Jan. 2, 20X0 Dec. 31, 20x0 Dec. 31, 20X1 Dec. 31, 20X2 Share Price $7.50 $6.00 $10.00 $9.00 (1) Determination of the Value of the Equity Option Component of the XSOP on the Date of Granting (2) Journal Entries Journal Entries Date Accounts Dr Cr Notes PART C-Question 26 SHARE-BASED COMPENSATION PARTIAL INPUT DATA: Yrs of TABLE 1: XSOP Participants and Share Grants (Jan 2, 20x0) Common Shares Employment @ Entitlement Participant XSOP Inception after 3 years CEO 5.00 20,000 CFO 2.50 12,000 3.00 12,000 CIO 2.00 10,000 TABLE 2: JQT Share Prices Date Jan. 2, 20X0 Dec. 31, 20x0 Dec. 31, 20X1 Dec. 31, 20X2 Share Price $7.50 $6.00 $10.00 $9.00 (1) Determination of the Value of the Equity Option Component of the XSOP on the Date of Granting (2) Journal Entries Journal Entries Date Accounts Dr Cr Notes