Sundance Systems has the following transactions during July.

a. July 5 Purchases 28 LCD televisions on account from Red River Supplies for $1,900 each, terms 3/10, n/30.
b. July 8 Returns to Red River three televisions that had defective sound.
c. July 13 Pays the full amount due to Red River.
d. July 28 Sells remaining 25 televisions from July 5 for $2,400 each on account.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.