On December $31,2021,$ Skysong Company issues $139,000$ stock$-$appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre$-$established price of $$11.$ The fair value of the SARs is estimated to be $$5$ per SAR on December $31,2022$; $$2$ on December $31,2023$; $$11$ on December $31,2024$ ; and $$9$ on December $31,2025.$ The service period is $4$ years, and the exercise period is $7$ years.

$($a$)$

Prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock$-$appreciation rights plan. $($If the compensation decreases from prior year enter the amount as a negative number in the table e$.$g$.-25,000$ or $).)$