Sweet Company establishes a stock-appreciation rights program that entities its new president Ben Davis to receive cash for the difference between the 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. 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).) Cumulati ve Compens Compens ation ation Fair Recogniz Percentag Accrued Expense Expense Expense Expense Expense Date Value able e Accrued to Date 2014 2015 2016 2017 2018 $ S $ $ $ $ 12/31 /14 $ $ $ 12/31 /15 * 12/21 o 12/31 /16 12/31 /17 12/31 /18 D. For w La Paragraph Styles Ed Prepare the journal entry for compensation expense in 2014, 2017, and 2018 relative to the 31,300 SARS. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Tities and Explanation Debit Credit 2014 2017 2018