On December 31, 2016, Pronghorn Company issues 170,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $12. The fair value of the SARs is estimated to be $5 per SAR on December 31, 2017; $2 on December 31, 2018; $12 on December 31, 2019; and $11 on December 31, 2020. The service period is 4 years, and the exercise period is 7 years.

Instructions

(a) Prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan. (If the compensation decreases from prior year enter the amount as a negative number in the table e.g. -25,000 or (25,000).)

Please provide the answer for the wrong spaces in RED. Thank you!!

Percentage Angel Date FairValue Cumulative Compensation Recognizable Compensation Actrued to Date Expense 2017 Expense 2018 Experse 2019 Expense 2000 3291/17 $ 35000 21210 212.79 12:01:18 39000 RU 170.00 21250 42500 120029 204000 15 10 130 000 3400 5 128120 150 000 212500