ABC Comp. issued 1,000 shares of restricted stock for its CEO on Jan 1, 2021. The shares of stock had a par value of $20 per share and a fair market value of $35 per share on Jan 1, 2021. The service period for this restricted stock grant is 5 years. What entry is required on December 31, 2021? Unearned Compensation [Choose Common Stock [Choose Paid-in Capital in Excess of Par - Common [Choose Compensation Expense [Choose ]