Flounder Company issues 4,100 shares of restricted stock to its CFO, Dane Yaping, on January 1, 2020. The stock has a fair value of 120,000 on this date. The service period related to this restricted stockis 4 years. Vesting occurs if Yaping stays with the company for 4 years. The per value of the stock is $5. At December 31, 2021, the fair value of the stock is $ 150.000 (a) Prepare the journal entries to record the restricted stock on January 1, 2020 (the date of grant), and December 31, 2021. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 Unearned Compensation Common Stock Pald-in Capital In Excess of Per-Common Stock Dec 31, 2021 Compensation Expense Unearned Compensation (b) On March 4, 2022. 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 titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Date Mar. 4.2022 Common Stock Pald-in Capital In Excess of Par-Common Stock Unearned Compensation Compensation Expense