Fill in the Blanks January 1, 2021 Fair value of each SAR Market price of share $10 December 31, 2021 $5 11 December 31, 2022 12 December 31, 2023 7 13 December 31, 2024 14 December 31, 2025 5 15 Type your answers in all of the blanks and submit On January 1, 2021, the Rolling Crones established a cash-settled stock appreciation rights plan for its senior employees, the details of which are listed below: -100,000 stock appreciation rights (SARS) 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 2 years of service; they expire on December 31, 2025. On January 1, 2023, 60,000 SARS were exercised. The market price of the shares remained at $12. On January 1, 2024, the balance of the SARS were exercised. The market price of the shares remained at $13. Pertinent stock-related data are set out in the image above. Determine compensation expense for December 31, 2021 and December 31, 2022. NOTE use the table to help you determine the answer. Do not use commas, $, +/-in your answer. Do you round intermediary calculations. Round final answer to nearest dollar