Coronado 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 $$32($also market price$)$ on December $31,2021,$ on $25,400$ SARs. The date of grant is December $31,2021,$ and the required employment $($service$)$ period is $4$ years. President Davis exercises all of the SARs in $2027.$ The fair value of the SARs is estimated to be $$6$ per SAR on December $31,2022$; $$10$ on December $31,2023$; $$14$ on December $31,2024$; $$6$ on December $31,2025$; and $$17$ on December $31,2026.$

$($a$)$

Prepare a $5-$year $(2022-2026)$ schedule of compensation expense pertaining to the $25,400$ SARs granted president Davis. $($If the compensation decreases from prior year enter the amount as a negative number in the table e$.$g$.-25,000$ or $(25,000).)$