On December 31, 2021, Wildhorse Company issues 132,000 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 $4 per SAR on December 31, 2022; $1 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. (a) Your answer is partially correct. 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).) Date 12/31/22 $ 12/31/23 Fair Value 4 1 12/31/24 10 12/31/25 eTextbook and Media Percentage Cumulative Compensation Recognizable Accrued A 68571 % % % 8 %