On December 31, 2020, ABC Company issued 120,000 stock appreciation rights to officers entitling them to receive cash for the difference between the market price of its stock and pre-established price of $10. The fair value of SARs is estimated to be $4 per SAR on December 31, 2021; $1 on December 31, 2022; $11 on December 31, 2023, and $9 on December 31, 2024. The service period is 4 years, and the exercise period is 7 years. Instructions: a. Prepare s schedule that shows the amount of compensation expense allocable to each year affected by the stock appreciation rights plan. b. Prepare the entry at December 31, 2022, to record compensation expense if any.