Harkaran Singh Limited establishes a stock appreciation rights program that entitles is new president Tiffany Lane Usita to receive cash for the difference between the share's market price and a pre$-$established price of $$20\mathrm{.}00($also the market price$)$ on December $31,20$X$1$ on $80,000$ SAR's. The date of grant is December $31,20$X$1$ and the required employment $($service$)$ period is four years. The president exercises all his SAR's on January $1,20$X$6.$ The company recognizes the SAR's in its financial statement. The share's market value fluctuates as follows$\mathrm{.}31//20$X$2$

$ $24\mathrm{.}00$

$31/12/20$X$3$

$15\mathrm{.}00$

$31/12/20$X$4$

$30\mathrm{.}00$

$31/12/20$X$5$

$28\mathrm{.}00$

$01/01/20$X$6.$

$35$

prepare the required journal entries to record the compensation ecpense for the years $20$x$2$ through $20$x$5$ and the exercise of the SAR's in $20$x$6$