Page ZOOM Tribe Co. started a share appreciation plan on 1/1/2019, which granted 50,000 rights to its employees. The pre-established price is $35 per share, which was the market value of the shares when the plan was established. The vesting period is four years, and employees may only exercise the SARs on the date the vesting period ends, 1/1/2023. Relevant market prices are given below: Date 1/1/2019 12/31/2019 12/31/2020 12/31/2021 12/31/2022 1/1/2023 Market Price $35 37 37 38 35.50 34 Required a. Prepare all necessary journal entries in 2019, 2020, 2021, and 2022. (8 pts) b. Prepare the necessary journal entry on January 1, 2023. (4 pts)