On December $31,2021,$ Sunland Company issues $185,000$ 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 $$9.$ The fair value of the SARs is estimated to be $$4$ per SAR on December $31,2022$;$$1$ on December $31,2023$;$$9$ on December $31,2024$ ; and $$8$ on December $31,2025.$ The service period is $4$ years, and the exercise period is $7$ years.

$($a$)$

Prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock$-$appreciation rights plan. $($If the compensation decreases from prior year enter the amount as a negative number in the table eg$.-25,000$ or $(25,000).)$

$\backslash$table$[[$Date$,$Fair Value,Cumulative Compensation Recognizable,$\backslash$table$[[$Percentage$],[$Accrued$]]],[\frac{12}{31}\frac{?}{22},$$$,$$$,],[\frac{12}{31}\frac{?}{23},,,],[\frac{12}{31}\frac{?}{24},,,],[\frac{12}{31}\frac{?}{25},2,,],[1E,4,,],[,$id Media,,$]]$

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