Current Attempt in Progress

Coronado, Inc. established a stock$-$appreciation rights $($SARs$)$ program on January $1,2020,$ which entitles executives to receive cash at

the date of exercise for the difference between the market price of the stock and the pre$-$established price of $$20$ on $4,300$ SARs. The

required service period is $2$ years. The fair value of the SARs are determined to be $$4$ on December $31,2020,$ and $$9$ on December $31,$

Compute Coronado's compensation expense for $2020$ and $2021.$

Coronado's compensation expense $2020$

$

Coronado's compensation expense for $2021$

$

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