Current Attempt in Progress Wildhorse Companyissues 11,800 shares of restricted stock to its CFO, Mary Tokar, on January 1, 2025. The stock has a fair value of $590,000 on this date. The service period related to this restricted stockis 5 years. Vesting occurs if Tokar stays with the company until December 31, 2029. The par value of the stock is $10. At December 31, 2025, the fair value of the stock is $448,000. Prepare the journal entries on anuary 1, 2025, and December 31,2026 , assuming that Wildhorse issued 11,800 shares of restricted stock units instead of 11,800 shares of restricted stock. (List all debit entries before credit entries. Credit account tilies are. automaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and. enter 0 for the amounts. Recond entries in the order displayed in the problem statement.)