Problem #$4$: Accounting for Stock Appreciation Rights $($SAR$\text{'}$s$)$

Shasta Industries, Inc. establishes a share$-$appreciation rights plan on January $1,2017.$ The plan 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 $$30$ on $10,000$ SARs. The service period runs for two years $(2017-2018).$

The value of the SAR's at the end of each of year $(2017-2019)$ are as follows:

$\backslash$table$[[$Value of SAR's at $\frac{12}{31}\frac{?}{17},$$$9$