On January $1,2019,$ as a form of executive compensation, Wadlin Corporation grants share appreciation rights to Robert Brandt. These rights entitle Brandt to receive cash equal to the excess of the quoted market price over a $$20$ option price for $8,000.$ shares of the company's common stock on the exercise date. The service period is $3$ years $($which Brandt is expected to complete$),$ and the rights must be exercised within $5$ years. Brandt exercises his rights on December $31,2022.$ The fair value per SAR was as follows: $\frac{12}{31}\frac{?}{19},$$$3\mathrm{.}00$;$\frac{12}{31}\frac{?}{20},$$$4\mathrm{.}20$;$\frac{12}{31}\frac{?}{21},$$$4\mathrm{.}00$; and $\frac{12}{31}\frac{?}{22},$$$5\mathrm{.}00.].$ rhe quoted market price per share of common stock was $$25$ on December $31,2022$

Required:

Prepare a schedule to compute'the compensation expense related to this SAR plan for $2019$ through $2022.$

Prepare the December $31,2022,$ journal entry related to this SAR plan.