Crane Limited established a SARs program that entitled its new president, Kimberly Young, to receive cash for the difference between the Crane common shares' fair value and a pre-established price of $30 (also fair value on December 31, 2022), on 34,500 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, $35; December 31, 2024, $40; December 31, 2025, $45; December 31, 2026, $35; and December 31, 2027, $48. Crane recognizes the SARs in its financial statements. Kimberly exercised half of the SARs on June 1, 2028, when the share price was $47. Assume that Crane follows ASPE. (a) Prepare a five-year (2023 to 2027) schedule of compensation expense pertaining to the 34,500 SARs granted to Kimberly. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Fair Value Pre-estab. Price Difference Number of Rights Total Compensation 2023 $35 $30 $ $