Suppose that a market is described by the following supply and demand equations: qs = 2p qd = 180−p the equilibrium price in this market is $ , and the equilibrium quantity is units. suppose that a tax of t is placed on buyers, so the new demand equation is as follows: qd = 180−(p+t) the new equilibrium price is , and the new equilibrium quantity is . the price received by sellers , the price paid by buyers , and the quantity sold .

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.