On January 1, 2020, Blossom Corporation granted its president a share appreciation rights (SARs) package covering employment over a three-year period. The package was based on SARs increases for 24,990 shares over the fair value on January 1, 2020 of $17 per common share. The SARS package to be paid in cash at the end of the third year (i.e., December 31, 2022). The fair values of the Blossom shares were as follows: December 31, 2020 December 31, 2021 December 31, 2022 $19/share $22/share $20/share Prepare the journal entries to record the Share Appreciation Rights (SARs) package, and the payment on December 31, 2022 assuming that Blossom follows ASPE. (Round answers to o decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit 2 TDec. 3 2020 Compensation Expense 16660 T Liability under Share Ar 16660 Dec. 31, 2021 Compensation Expense 33320 T Liability under Share AF 33320 TDec. 31, 2022 Liability under Share Appr TCompensation Expense (To record negative compensation expense.) Liability under Share Appra