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.

Prepare the entry at December 31, 2017, to record compensation expense, if any, in 2017

Prepare the entry on December 31, 2017, assuming that all 170,000 SARs are exercised.