Sunland Company establishes a stock-appreciation rights program that entitles its new president Ben Davis to receive cash for the difference between the market price of the stock and a pre-established price of $28 (also market price) on December 31, 2021, on 30,000 SARs. The date of grant is December 31, 2021, and the required employment (service) period is 4 years. President Davis exercises all of the SARS in 2027. The fair value of the SARS is estimated to be $6 per SAR on December 31, 2022; $10 on December 31, 2023; $15 on December 31, 2024; $6 on December 31, 2025; and $18 on December 31, 2026. (a) Your answer is partially correct. Prepare a 5-year (2022-2026) schedule of compensation expense pertaining to the 30,000 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).)