Schneider Inc. had salaries payable of $61,200 and $91,400 at the end of 2020 and 2021, respectively. During 2021, Schneider recorded $620,300 in salaries expense in its income statement. Cash outflows for salaries in 2021 were:a. $590,000.
b. $620,000.
c. $650,000.
d. $530,000.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.