Derrick Company issues 4,000 shares of restricted stock to its CFO, Dane Yaping, on January 1,2025 . The stock has a fair value of $120,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs if Yaping stays with the company or 4 years. The par value of the stock is $5. At December 31,2026 , the fair value of the stock is $145,000. a) Prepare the journal entries to record the restricted stock on January 1, 2025 (the date of grant), and December 31, 2026. (List all debit entries before credit entries. 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 0 for the amounts. Record entries in the order displayed in the problem statement.)