Cullumber Company issues 4,100 shares of restricted stock to its CFO, Dane Yaping, on January 1, 2017. The stock has a fair value of $118,000 on this date. The service period related to this restricted stock is 4 years vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is 5 A December 31, 2018, the fair value of the stock is $151,000. (a) Prepare the journal entries to record the restricted stock on January 1, 2017 (the date of grant), and December 31, 2018. (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 Titles and Explanation Debit Credit (b) On March 4, 2019, Yaping leaves the company. Prepare the journal entry to account for this forfeiture. (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 tities and enter o for the amounts.) Date Account Titles and Explanation Debit Credit 3/4/19 CAI CULATOR BACK al entry to account for this forfeiture.(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 Titles and Explanation Debit Credit 3/4/19 Click if you would like to Show Work for this questions Open Show Work