On December 31, 2010, Beckford Company issues 129,700 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 SARs is estimated to be $5 per SAR on December 31r 201 $2 on December 31r 2012, $11 on December 31, 2013; and $9 on December 31, 2014. The service period is 4 years, and the exercise period is 7 years to each year affected by the stock appreciation rights pla e that shows the amount of compensation expense all Prepare a s e (If the compensation decreases from prior year enter the amount as a negative nur in the table e.g. -25,000 or (25,0000.) Compensation Percentage Compensation Expense Expense Expense Expense Date Fair Value Recognizable Accrued Accrued to Date 2011 2012 2013 2014 12/31/11 12/31/12 12/31/13 12/31/14 (b) Prepare the entry at December 31, 2014, to record compensation expense, if any, in 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, sel "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Credit