Sunland Limited established a SARS program that entitled its new president, Susan Wilson, to receive cash for the difference between the Sunland common shares' fair value and a pre-established price of $31 (also fair value on December 31, 2022), on 48,700 SARs. The date of grant is December 31, 2022, and the required employment (service) period is four years. The common shares' fair value fluctuated as follows: December 31, 2023, $36; December 31, 2024, $41; December 31, 2025, $46; December 31, 2026, $36; and December 31, 2027, $49. Sunland recognizes the SARS in its financial statements. Susan exercised half of the SARS on June 1, 2028, when the share price was $47. Assume that Sunland follows ASPE. Prepare a five-year (2023 to 2027) schedule of compensation expense pertaining to the 48,700 SARs granted to Susan. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Fair Value Pre-estab. Price 2023 $36 $31 2024 41 31 2025 46 31 2026 36 36 31 2027 49 40 31 Difference Number of Rights Total Compensation $ Prepare a five-year (2023 to 2027) schedule of compensation expense pertaining to the 48,700 SARs granted to Susan. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Number of Rights $ Total Compensation +A $ Accrual Entry Balance of Liability