provide entries in ASPE

80) On January 1, 2024, GHI Inc. granted options to its twenty employees allowing for the purchase of 12,000 shares at S5 per share. The pptions vest evenly over the 3 years following the date of issue. The options are only exercisable as of December 31, 2026. The fair value of these options (using an Option Pricing model) is $30,000. (d)Suppose that some of the options were forfeited 'by the employees. Actual and estimated -Eforfeiture data are proude&in the table below: Year Total employees Employees expected to forfeit mployees expected to remain until vesting Employees actually forfeiting in the year Employees receiving options Provide the journal entries required under ASPE. 20 18 (90%)