On December $31,2021,$ Novak Company issues $127,000$ 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 $$10.$ The fair value of the SARs is estimated to be $$4$ per SAR on December $31,2022$; $$1$ on December $31,2023$; $$10$ 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 $(25,000).)$

Date

Fair Value

Cumulative Compensation Recognizable

Percentage

Accrued

Compensation

Accrued to Date

Expense

$2022$

Expense

$2023$

Expense

$2024$

Expense

$2025$

$12/31/22$

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$\%$

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$12/31/23$

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$\%$

enter a total of the two previous amounts

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$12/31/24$

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$\%$

enter a total of the two previous amounts

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$12/31/25$

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