(C) On 31 December 2019, Tin Limited issued 100,000 share-appreciation rights (SARS) to its officers entitling them to receive cash for the difference between the pre-established price of $10 and the market prices of Tin Limited shares at the date of exercise, per SAR. The service period is 4 years from the date of grant and the exercise period is 6 years from the vesting date. The fair value of the SARS is estimated as follows: Date 31 December 2020 31 December 2021 31 December 2022 Fair value per SARS $6 $2 $9 $12 31 December 2023 Required: (a) Prepare a schedule showing the amount of compensation expense allocable to each year in the service period. (2 marks) (b) Prepare the entry on 31 December 2023, to record compensation expense. (2 marks) (c) Prepare the entry on 31 December 2023, if all 100,000 SARS exercised. are (2 marks)