market based and service condition

sir if there is a share based payment based on the vesting conditions: of share price being more than $5 in each of the the next 2 years and a service condition i.e. employees need to remain employed within the company for the next 2yrs.

Now if in the first yr the service condition is met, but the market based performance obligation is not met(share priced remained below $5), then what journal entry do we pass at the end of first year?