On January 1, 2019, we granted 10,000 SARs to our senior management team. Each SAR entitled its holder to receive cash equal to the difference between the market price of the common shares and the benchmark price of $26. The SARs vested after two years and will expire on December 31, 2025.

On December 31, 2019, the share market price was $26.50 per share, the fair value of each SAR was assessed at $2 per share, and there was an expected forfeiture rate of 5% at that time.

The SAR liability booked at December 31, 2020, was $47,000.

On June 1, 2021, 2,000 SARs were exercised when the market price was $28.

No SARs have been forfeited to date.

For the December 31, 2021, SARs plan, we used the following information:

Fair value each SAR $7

Market price per share $29

Estimated forfeiture rate 0%

please fill the answer in given below table

	A	B	C
1	Year	Compensation expense	December 31 SAR liability
2	2019
3	2021