Golden Motor Company initiated a share-appreciation rights plan on January 1, 2018, by granting 24,000 rights to its key executives. The vesting period is 3 years, and the SARs cannot be exercised before January 1, 2021. The plan also expires on January 1, 2022. The closing fair values of the SARS for the years ended December 31, 2018, through 2020 are presented in the following table. (Click the icon to view the additional information.) The SARS are all exercised on January 1, 2021, when the market price of a share of common stock is $24. Read the requirements. First, complete the table below to calculate the fair value of the SARS at each date. (Enter the percent vested to three decimal places, X.XXX%. Round your answers to the nearest whole dollar. Use parentheses or minus sign for a reduction in the expense accrued. Enter "0" for any zero amounts.) Fair Cumulative Expense Value Total Percent Expense Accrued in Date per SAR Fair Value Vested to be Accrued Current Year December 31, 2018 7 % December 31, 2019 6 % December 31, 2020 5 % January 1, 2021 5 % 5)