Help please. explain.

Barwood Corporation granted 2,020 shares of restricted $5 par value common stock to executives. The market price (fair value) of the stock is On January 1, 2014. $70 per share on the date of grant. The period of benefit is 2 years (Credit account titles are automatically indented when amount is Prepare Barwood's journal entries for January 1, 2014, and December 31, 2014 and 2015 entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit 1/1/14 Unearned Compensation 717,100 Common Stock 10, 100 Paid-in Capital in Exces 131,300 12/31/14 Compensation Expense 70,000 Unearned Compensatio 70,000 12/31/15 Compensation Expense 70,000 Unearned Compensatio 70,000