2. December 31, 20X5

　　Dr: Administrative expense 168,600

　　Cr: Wages payable 168,600

　　(300-22-20-15)×100×21×2/3-171,600=168,600

　　3. December 31, 20X6

　　Dr: Administrative expense 106,200

　　Cr: Wages payable 106,200

　　(300-22-20-10)×100×18-171,600-168,600=106,200

　　4. December 31, 20X7

　　Dr: Gains and losses on changes of fair value 91,000

　　Cr: Wages payable 91,000

　　(300-22-20-10-110)×100×23-(446,400-220,000)=91,000

　　Dr: Wages payable　220,000

　　Cr: Cash 220,000

　　110×100×20=220,000

　　5. December 31, 20X8

　　Dr: Gains and losses on changes of fair value 13,800

　　Cr: Wages payable 13,800

　　0-(317,400-331,200)=13,800

　　Dr: Wages payable　331,200

　　Cr: Cash 331,200

　　138×100×24=331,200

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