49er Company grants 150 shares of restricted no-par common stock to each of its 20 executives on January 1, 2020. The market price of the shares is $23 per share at the time of the grant. The executives cliff vest in the shares after four years. Two executives leave the company on January 15, 2021. Provide the journal entry amounts for the accounts in the table below for January 15, 2021. Do not include "$" signs in your answer. If an account does not have an entry amount, enter a "O" for the amount. Account Name Entry Amount Compensation Expense $ Unearned Compensation $