On December $31,2021,$Marigold$$Company issues$150,000$stock$-$appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre$-$established price of $$10.$ The fair value of the SARs is estimated to be $$4$per SAR on December $31,2022$; $$1$on December $31,2023$; $$10$ on December $31,2024$; and $$9$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.

$*$picture attached of schedule to be completed $-$ both $9$A$1$ & $9$AB are the same schedule$*$

$($b$)$

Prepare the entry at December $31,2025,$ to record compensation expense, if any, in $2025.$

$*$picture attached of journal entry to be completed$*$

$($c$)$

Prepare the entry on December $31,2025,$ assuming that all $150,000$ SARs are exercised.

$*$picture attached of journal entry to be completed$*$