On December $31,2021,$ Bonita Company issues $193,000$ 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 $\backslash$$$12.$ The fair value of the SARs is estimated to be $\backslash (\backslash$$ $4\backslash )$ per SAR on December $31,2022$; $\backslash$$$1$ on December $31,2023$; $\backslash$$$12$ on December $31,2024$; and $\backslash$$$11$ 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 e$.$g$.\backslash (-25,000\backslash )$ or $\backslash ((25,000)\backslash ).)$Percentage Accrued 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 e$.$g$.\backslash (-25,000\backslash )$ or $\backslash ((25,000)\backslash ).)$Compensation Accrued to DateExpense $2022$Expense $2023$Expense $2024\backslash$$$\backslash \%$ 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 e$.$g$.-25,000$ or $\backslash ((25,000)\backslash ).)$Expense $2022$Expense $2023$Expense $2024$Expense $2025$