Oriole Company establishes a stock-appreciation rights program that entitles its new president Ben Davis to receive cash for the difference between thee market price of the stock and a pre-established price of $30 (also market price) on December 31, 2013, on 31,300 SARs. The date of grant is December 31, 2013, and the required employment (service) period is 4 years. President Davis exercises all of the SARs in 2019. The fair value of the SARs is estimated to be $6 per SAR on December 31, 2014; $8 on December 31, 2015; $16 on December 31, 2016; $6 on December 31, 2017; and $19 on December 31, 2018 (a) Prepare a 5-year (2014-2018) schedule of compensation expense pertaining to the 31,300 SARs granted president Davis. (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 Expense 2018 DateFair Value Recognizable Accrued Date 12/31/14 12/31/15 12/31/16 12/31/17 12/31/18