On December 31, 2013, Swifty Company issues 118,000 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 $11. The fair value of the SARs is estimated to be $5 per SAR on December 31, 2014; $2 on December 31, 2015; $11 on December 31, 2016; and $9 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 expenseaocable 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 Percentage Accrued to Compensation Expense 2014 Expense 2015 Expense 2016 Expense 2017 Date Fair Value Recognizable Accrued Date 12/31/14 12/31/15 12/31/16 12/31/17