On December $31,2021,$ Swifty Company issues $124,000$ 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

$$5$ per SAR on December $31,2022$;$$2$ 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. $($If the compensation decreases from prior year enter the amount as a negative number in the table e$.$g$.-25,000$ or $(25,000).)$