On December 31, 2010, Beckford Company issues 128,000 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 S9. The fair value of the SARs is estimated to be S5 per SAR on December 31, 2011; $2 on December 31, 2012; $10 on December 31, 2013; and S8 on December 31, 2014. The service period is 4 years, and the exercise period is 7 years. 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).) Prepare the entry at December 31, 2014, to record compensation expense, if any, in 2014. Prepare the entry on December 31, 2014, assuming that all 128,000 SARs are exercised