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Problem 3-10 An entity granted a share appreciation right to the general manager on January 1, 2019. After a four-year service period, the employee is entitled to receive cash equal to the appreciation in share price over the market value on January 1, 2019. The share appreciation right had the following terms: Service period - Number of shares - Exercise date - January 1, 2019 to December 31, 2022 20,000 shares January 1, 2024 The quoted prices of the entity's share are: January 1, 2019 200 December 31, 2019 210 December 31, 2020 220 December 31, 2021 240 December 31, 2022 250 Required: A. Prepare journal entries from 2019 to 2022