Prepare a schedule that shows the amount of compensation expense for each of the four years starting with 2017. Schedule of Compensation Expense 300,000 SARs Date Fair Value Cumulative Compensation Recognizable Percentage Accrued Compensation Accrued to Date Expense 12/31/17 $5 $ 375,000 25% $ 12/31/18 $2 375,000 50% 12/31/19 $3 375,000 75% 12/31/20 $4 1,500,000 100% 1,500,000