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 $(25,000).)$

$\backslash$table$[[$Date$,,$Fair Value,Cumulative Compensation Recognizable,$\backslash$table$[[$Percentage$],[$Accrued$]]],[\frac{12}{31}\frac{?}{22},$$$,,$$$,],[\frac{12}{31}\frac{?}{23},,,,],[\frac{12}{31}\frac{?}{24},,,,],[\frac{12}{31}\frac{?}{25},,,,]]$

$($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 $(25,000).)$

Percentage

Accrued

$($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 $).)$