Parsons Limited established a share appreciation fights program that entitled its new president, Brandon Sutton, to receive cash for the difference between the shares' fair value and a pre-established price of $32 (also fair value on December 31,202.2 ), on 50,000 SARs. The date of grant is December 31,2022, and the required employment (service) period is four years. The president exercised all of the SARs on December 31, 2027. The shares' fair value fluctuated as follows: December 31, 2023, $36; December 31,2024,$39; December 31, 2025, \$45: December 31, 2026, \$36; and December 31, 2027, \$48, The company recognizes the SARs in its financial statements. Assume that Parsons follows ASPE. (a) Prepare a five year (2023 to 2027) schedule of compensation expense pertaining to the 50.000 sARs granted to Brandon. (Enter negative amounts using either a negotlve sign preceding the number es, 45 or porentheses eg. (45).) Schedule of Compensation Expense - Share Appreciation Rights (50,000)