CHAPTER 15 ,VESTING CONDITION IFRS 2 example 6

IN THIS THIRD LECTURE , you mentioned in the end that you reverse out all of the entries that you have previously processed if market based vesting conditions have not been met , ONLY if you are at the vesting date the entries for the end of the first year is 31 dec 2015 dr 100000 cr 100000 2nd year is 31 dec 2016 dr 100000 cr 200000 3rd year is 31 dec 2017 which is the vesting period QUESTION 1) if market based vesting conditions($15) have been met ,would the following journal entries be correct .....? dr 100000 cr 300000 QUESTION 2) and what if the share price doesnt reach $15 .... what would the journal entries be for dec 2017 ? QUESTION 3) how do you reverse out the previous entries if $15 condition has not been met? what would happen to the entries made for dec 15 and dec 16 ? please answer each question separately ,thank you:)