On December 31, 2013, Grouper Company issues 169,000 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 $9. The fair value of the SARs is estimated to be $4 per SAR on December 31, 2014; $1 on December 31, 2015; $9 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 (25,00o).) Cumulative Compensati on Compensati on Fair Recognizab Percentage Accrued to Expense Expense Expense Expense Date Value le Accrued Date 2014 2015 2016 2017 12/31/ 14 12/31/ 15 12/31/ 16 12/31/ 17