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@ P14-31. Accounting for stock compensation plans (LO. 14-3) (Medium - 20 minutes) On January 1. 2021, Honeymoon Corp. established a cash-settled stock appreciation rights plan for its senior employees, the details of which are listed below: I 100,000 stock appreciation rights (SAKS) were granted. - Each SAR entitled the employees to receive cash equal to the difference between the market price of the common shares and a benchmark price of $10. - The SARs vested after two years of service ; they expired on December 31. 2025. - On January 1, 2023, 60,000 SARs were exercised. The market price of the shares remained at $12. I On January 1, 2024, the balance of the SARs were exercised. The market price of the shares remained at $13. - Pertinent stockrelated data are set out below: Fair value of each SAR Market price of share January 1, 2021 _ $10 December 31 , 2022 12 2222222222222 .2 22.222.22.22 .2