The sole proprietor of the milwaukee machine company receives all accounting profits earned by her firm. she has a standing salary offer of $35,000 a year to work for a large corporation. if she had invested her capital outside her own company, she estimates that would have returned $22,000 this year. if accounting profits for the year were $50,000, then her economic profits were (based solely on the given figures) .

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.