On December 31, 2013, Bramble Company issues 173,000 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 $5 per SAR on December 31, 2014; $2 on December 31, 2015; $10 on December 31, 2016; and $8 on December 31, 2017. 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).)