On December 31, 2021, Bramble Company issues 151,000 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 $10. The fair value of the SARs is estimated to be $5 per SAR on December 31, 2022; \$2 on December 31, 2023; \$10 on December 31, 2024; and \$8 on December 31, 2025. 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 (25,000).) Compensation Accrued to Date $ Expense 2022 Expense 2023 Expense 2024 $ $ $ Expense 2025 $