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On January 1, 2018, ABC Co.grants 100 cash share appreciation rights (SARs) to each of its 500 employees, on condition that the employees remain in its employ for the next three years. During 2018, 30 employees leave. The entity estimates that a further 60 will leave during 2019 and 2020. During 2019, 20 employees leave and the entity estimates that a further 15 will leave during 2020. During 2020, 18 employees leave. At the end of 2020, 100 employees exercise their SARs, another 150 employees exercise their SARs at the end of 2021 and the remaining employees exercise their SARs at the end of 2022. The entity estimates the fair value of the SARS at the end of each year in which a liability exists as shown below. At the end of 2020, all SARs held by the remaining employees vest. The intrinsic values of the SARs at the date of exercise (which equal the cash paid out) at the end of years 2020, 2021 and 2022 are also shown below. Intrinsic Value Year 2018 2019 2020 2021 2022 Fair Value 21 24 28 30 19 25 31 Find the following: a. The salaries expense for the year 2018, 2019, 2020 and 2021