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On 1st April, 20x1, a company offered 100 shares to each of its 500 employees at 350 per share. The employees are given an year to accept the offer. The shares issued under the plan shall be subject to lock-in on transfer for three years from the grant date. The market price of shares of the company on the grant date is 60 per share. Due to post-vesting restrictions on transfer, the fair value of shares issued under the plan is estimated at * 56 per share and fair value per option worked out to be * 6. On 31st March, 20x2, 400 employees accepted the offer and paid 50 per share purchased. Nominal value of each share is 10. Record the issue of share in the books of the company under the aforesaid plan