Consumers spend an average of $1,710 per month in physical (brick-and-mortar) stores and $247 per month in online stores. Consumers purchase at online retail websites an average of 2.2 times per month, while consumers purchase at physical stores an average of 7.5 times per month. What is the average purchase in dollars in brick-and-mortar stores and in online stores?

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.