On December 31, 2013, Sheridan Company issues170,000stock-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 $8. The fair value of the SARs is estimated to be $4per SAR on December 31, 2014; $1on December 31, 2015; $8on December 31, 2016; and $6on December 31, 2017. The service period is 4 years, and the exercise period is 7 years.

how do I make a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.