Afrequently used form of overdraft protection is a. when a merchant refuses to accept checks and therefore never has any checks returned. b. when a check is drawn for more than the balance, the rest comes from a savings account. c. when a check is drawn for more than the balance, the rest comes from a credit card account. d. when a bank closes an account.

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.