At the beginning of 2020 Bradley Company established a stock appreciation rights (SAR) program where executives receive cash at the date of exercise (any time in the next 3 years) for the difference between the market price of the stock and the pre-established price of $15 on 5,000 SARs. The fair value of the SARs on December 31, 2020 is $5. The service period runs for 2 years (2020-2021). The journal entry to be made for 2020 by Bradley Company for the SARs is: