Bridgerton, Inc. issued 500 shares of restricted stock to its new CFO, on January 1, 2020. The stock has a fair value of $100,000 on this date. The service period related to this restricted stock is 4 years. The par value of the stock is $5. At December 31, 2020 the fair value of the stock is $180,000. What is the journal entry to record compensation expense in 2020? DR Compensation Expense $25,000; CR Unearned Compensation Expense $25,000 DR Unearned Compensation Expense $25,000; CR Compensation Expense $25,000 DR Compensation Expense $100,000; CR Unearned Compensation Expense $100,000 DR Compensation Expense $45,000; CR Unearned Compensation Expense $45,000