Carla Vista Limited established a SARs program that entitled its new president, Sharon Lee, to receive cash for the difference between the Carla Vista common shares' fair value and a pre-established price of $26 (also fair value on December 31, 2022), on 36,600 SARs. The date of grant is December 31, 2022, and the required employment (service) period is four years. The common shares' fair value fluctuated as follows: December 31, 2023, \$29; December 31, 2024, $32; December 31, 2025, \$37; December 31, 2026, $29; and December 31, 2027, \$40. Carla Vista recognizes the SARs in its financial statements. Sharon exercised half of the SARs on June 1 , 2028 , when the share price was $39. Assume that Carla Vista follows ASPE. (a) Prepare a five-year (2023 to 2027) schedule of compensation expense pertaining to the 36,600 SARs granted to Sharon. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Carla Vista Limited established a SARs program that entitled its new president, Sharon Lee, to receive cash for the difference between the Carla Vista common shares' fair value and a pre-established price of $26 (also fair value on December 31, 2022), on 36,600 SARs. The date of grant is December 31,2022 , and the required employment (service) period is four years. The common shares' fair value fluctuated as follows: December 31, 2023, \$29; December 31, 2024, \$32; December 31, 2025, \$37; December 31, 2026, \$29; and December 31, 2027, $40. Carla Vista recognizes the SARs in its financial statements. Sharon exercised half of the SARs on June 1 , 2028 , when the share price was $39. Assume that Carla Vista follows ASPE. (a) Prepare a five-year (2023 to 2027) schedule of compensation expense pertaining to the 36,600 SARs granted to Sharon. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)