Below is a list of the five types of Share-based compensation covered in class. Match the letter of the correct compensation plan with the descriptions below. Each description can only have one answer, but the answers may be used more than once. A. Restricted Stock B. Normal Stock Options C. Stock Option Plans with Performance Conditions D. Employee Share Purchase Plans E. Stock Appreciation Rights (SARs) 1. Can either be compensatory or noncompensatory depending on the size of the award. 2. Can either create an equity account or a liability depending on whether cash or shares of stock are given to employees. 3. Stock is given to specified employees after the vesting period. 4. An award whose entries depend on whether it is deemed probable or not probable that certain occurrences will happen in the future. 5. Award of stock or cash equal to the difference between the market value of the stock on the exercise date over market value of the stock on the date of grant 6. Stock is offered to certain employees at a discount price 7. Which one, under the right circumstances, is adjusted for a change in market value over the life of the award