On January $1,2019,$ as a form of executive compensation, Wadlin Corporation grants share appreciation rights to Robert Brandt. These rights entitle Brandt to receive cash equal to the excess of the quoted market price over a $$20$ option price for $4,000$ shares of the companys common stock on the exercise date. The service period is $3$ years $($which Brandt is expected to complete$),$ and the rights must be exercised within $5$ years. Brandt exercises his rights on December $31,2022.$ The fair value per SAR was as follows: $12/31/19,$ $$3\mathrm{.}00$; $12/31/20,$ $$4\mathrm{.}20$; $12/31/21,$ $$4\mathrm{.}00$; and $12/31/22,$ $$5\mathrm{.}00.$ The quoted market price per share of common stock was $$25$ on December $31,2022.$Required:$1.$ Prepare a schedule to compute the compensation expense related to this SAR plan for $2019$ through $2022\mathrm{.}2.$ Prepare the December $31,2022,$ journal entry related to this SAR plan.