On December 31, 20x0, FastCorp issued 250 share appreciation rights to each of their 580 employees. The SARS' vesting period is from January 1, 20x1 to June 30, 20x3. The exercise period runs from July 1, 20x3 to December 31, 20x4. Data on the fair values of the SAR's, the average cash out amount, the number of SAR's exercised, and management's estimate of the % of SAR's that will vest is as follows: Fair Value of each Average cash out for exercised Estimate of % SAR at SARS during the Date year-end year Amount of SARS exercised of SARS that will vest December 31, 20x1 $16 84% December 31, 20x2 13 85% December 31, 20x3 17 $18.20 81,300 79% December 31, 20x4 15.60 33,250 1 Actual percentage of SARs that have vested. FastCorp has a December 31 year end. Required - a) b) Prepare a T-Account showing all transactions in the SAR Liability account from 20x1 to the end of 20x4. Prepare all journal entries for 20x1 to 20x4.