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Bundan todecim View Policies Current Attempt in Proces Sunland Company at 11:30 than crestricted tochtontero, Mary Tokar, on January 1, 2020. The stock has a fait value of $565.000 on this date siper related to this restricted stock is un Venting occurs il Tokar stays with the company until December 31 202 The bor value of the stockli 10. At December 31, 2020, the fair value of the stock is $396,000. (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 R Debit Credit Date Account Titles and Explanation TD TOR SAT. Jan I . Addint TO Unearned compensation Commonstock Paid in capital - Cormon Compensation by lenses 565$5 ur Winearned compensatun Dec 31 3.RO View Policies Current Attempt in Progress Sunland Company issues 11.300 shares of restricted stock to its CFO, Mary Tokar, on January 1, 2020. The stock has a fair value of $565,000 on this date. The service period related to this restricted stockit 5 years Vesting occurs if Tokar stays with the company until December 31, 2024. The par value of the stock is $10. At December 31, 2020, the fair value of the stock is $396,000. (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.) Debit Credit Date Account Titles and Explanation Jani Unearned compensation Commonstock Paid in capital - Cormon Compensat un expenses 5 ur Unearned compensatun Dec 31