$160$ comma $000$ stock appreciation rights$[$SARs$]$ were granted.

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Each SAR entitled the employees to receive cash equal to the difference between the market price of the common shares and a benchmark price of $$$$15.$

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The SARs vested after two years of$$ service; they expired on December$31,2027.$

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On January$1,2025,120$ comma $000$ SARs were exercised. The market price of the shares remained at $$$$17.$

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On January$1,2026,$ the balance of the SARs were exercised. The market price of the shares remained at $$$$18.$On January $1,2023,$ Getaway Corp. established a cash$-$settled stock appreciation rights plan for its senior

employees, the details of which follow.

$160,000$ stock appreciation rights $[$SARs$]$ were granted.

Each SAR entitled the employees to receive cash equal to the difference between the market

price of the common shares and a benchmark price of $$15.$

The SARs vested after two years of service; they expired on December $31,2027.$

On January $1,2025,120,000$ SARs were exercised. The market price of the shares remained at

$$17.$

On January $1,2026,$ the balance of the SARs were exercised. The market price of the shares

remained at $$18.$

Stock$-$related data:

Requirement a$.$ Complete a schedule showing the amount of compensation expense for each of the five years, starting with $2023.$

a$.$ Complete a schedule showing the amount of compensation expense for each of the five years,

starting with $2023.$

b$.$ Prepare the journal entry at December $31,2023$ to record compensation expense.

c$.$ Prepare the journal entry at December $31,2024,$ to record compensation expense.

d$.$ Prepare the journal entry at January $1,2025,$ to record the partial exercise of the SARs.

e$.$ Prepare the journal entry at December $31,2025,$ to record compensation expense.

f$.$ Prepare the journal entry at January $1,2026,$ to record the exercise of the balance of the SARs.

g$.$ Prepare the journal entry at December $31,2026,$ to record compensation expense.

h$.$ Prepare the journal entry at December $31,2027,$ to record compensation expense.