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ABC Plc grants 500 share options to each of its 8 directors on 1 April 20X9, which will vest on 31 March 20Y1. The fair value of each option is $12, and all are anticipated to vest on 31 March 20Y1. What is the accounting entry in the financial statements for the year ended 31 March 20Y0? A. Dr. Current Assets $24,000 / Cr. Liability $24,000 B. Dr. Expense $48,000 / Cr. Equity $48,000 C. Dr. Expense $48,000 / Cr. Liability $48,000 D. Dr. Expense $24,000 / Cr. Equity $24,000 |