Blue Company establishes a stock-appreciation rights program that entitles its new president Ben Davis to receive cash for the difference between the market price of the stock and a pre-established price of $31 (also market price) on December 31, 2021, on 30,100 SARs. The date of grant is December 31,2021, and the required employment (service) period is 4 years. President Davis exercises all of the SARs in 2027. The fair value of the SARs is estimated to be $6 per SAR on December 31, 2022; $10 on December 31, 2023; $16 on December 31,2024; \$6 on December 31, 2025; and \$19 on December 31, 2026. (a) Prepare a 5-year (2022-2026) schedule of compensation expense pertaining to the 30,100 SARs granted president Davis. (If the compensation decreases from prior year enter the amount as a negative number in the table es. 25,000 or (25,000).) eTrotbont and Moda Listof necrint Altemitio 0 s 3 unat