Current Attempt in Progress

Crane Limited established a share appreciation rights program that entitled its new president, Brandon Sutton, to receive cash for the

difference between the shares' fair value and a pre$-$established price of $$27($also fair value on December $31,2022),$ on $59,900$ SARs.

The date of grant is December $31,2022,$ and the required employment $($service$)$ period is four years. The president exercised all of the

SARs on December $31,2027.$ The shares' fair value fluctuated as follows: December $31,2023,$ $$30$; December $31,2024,$ $$34$;

December $31,2025,$ $$39$; December $31,2026,$ $$30$; and December $31,2027,$ $$42.$ The company recognizes the SARs in its financial

statements. Assume that Crane follows ASPE.

$($a$)$

Prepare a five$-$year $(2023$ to $2027)$ schedule of compensation expense pertaining to the $59,900$ SARs granted to Brandon. $($Enter

negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Schedule of Compensation Expense $-$ Share Appreciation Rights $(59,900)$