10. Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensation plan, at January 1, 2018, the company issued 280,000 executive stock options permitting executives to buy 280,000 shares of Pastner stock for $27 per share. One-fourth of the options vest in each of the next four years beginning at December 31, 2018 (graded vesting). Pastner elects to separate the total award into four groups (or tranches) according to the year in which they vest and measures the compensation cost for each vesting date as a separate award. The fair value of each tranche is estimated at January 1, 2018, as follows: nts Amount Vesting 25% eBook Vesting Date Dec. 31, 2018 Dec. 31, 2019 Dec. 31, 2020 Dec. 31, 2021 Fair Value per Option $ 4.90 $5.40 $5.70 $6.40 Ununun Print eferences Required: 1. Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. 2. Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner uses the straight-line method to allocate the total compensation cost. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. (Enter your answers in thousands.) Compensation Expense in: 2019 2020 2021 2018 Total Shares Vesting at: Dec 31, 2018 Dec 31, 2019 Dec 31, 2020 Date 10 Dec. 31, 2018 Dec. 31, 2019 Dec. 31, 2020 Dec. 31, 2021 vesting 25% 25+ 25% 25% per uption $ 4.90 $5.40 $5.70 $6.40 Required: 1. Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. 2. Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner uses the straight-line method to allocate the total compensation cost. eBook Complete this question by entering your answers in the tabs below. Print Required 1 Required 2 eferences Determine the compensation expense related to the options to be recorded each year 2018-2021, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. (Enter your answers in thousands.) Compensation Expense in: 2019 2020 2021 2018 Total Shares Vesting at: Dec. 31, 2018 Dec. 31, 2019 Dec. 31, 2020 Dec 31, 2021 Total $ 0 $ 0 $ 0 0 $ Required 1 Required 2 >