Futuristic Products Company established a stock appreciation rights $($SARs$)$ program which entitles its new president Jill Castleberry to receive cash for the difference between the market price of the stock and a preestablished price of $$30$ a share on $20,000$ shares. The date of grant is December $31,2024$ and requires the president remain in her position during $2025,2026$ and $2027.$ As of January $1,2028,$ the SARs are exercisable for $5$ years before they lapse. Jill exercises the SARs on January $2,2030.$ The company has adopted the fair value method of expensing its SARs to employees and it has run the Black$-$Scholes pricing model for them. The company controller has also updated the pricing model through the date that the SARs were exercised. The $$total$$ fair value $($i$.$e$.,$ the preestablished price has not been deducted yet$)$ for all SARs per the original run of the model $($and the updated runs$)$ are shown below.

Date Estimated Total Fair Value of SARs $/$per share

$12/31/2024$ $$30$

$12/31/202536$

$12/31/202639$

$12/31/202745$

$12/31/202836$

$12/31/202948$

$1/2/203048$

A$.$ Prepare a Schedule of Compensation Expense pertaining to the SARs for the period $20252030.$

B$.$ Prepare the journal entries for compensation expense for $2028$ and $2029.$