On December 31, 2013, Ayayai Company issues 193,000 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 $12. The fair value of the SARs is estimated to be $4 per SAR on December 31, 2014; $1 on December 31, 2015; 12 on December 31, 2016; and $11 on December 31, 2017. 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).) Cumulative Compensation Recognizable Percentage Accrued Compensation Accrued to Date Expense 2014 Expense 2015 Expense 2016 Expense 2017 Date Fair Value 12/31/14 $ 12/31/15 12/31/16 12/31/17