Oriole Inc. established a SARs program on January $1,2023,$ that entitles executives to receive cash at the date of exercise for the difference between the shares' fair value and the pre$-$established price of $$25$ on $6,000$ SARs. The required service period is two years. The shares' fair value is $$28$ per share on December $31,2023,$ and $$40$ per share on December $31,2024.$ The SARs are exercised on January $1,2025.$

$($a$)$

Your answer is partially correct.

Calculate Oriole's compensation expense for $2023$ and $2024$ assuming it follows ASPE.

$\backslash$table$[[,2023,2024],[$Compensation Expense $$,$$$,]]$