Kieso, Intermediate Accounting, 16e ORION Dow at Exercise 16-13 Grouper Company issues 3,700 shares of restricted stock to its CFO, Dane Yaping, on January 1, 2017. The stock has a fair value of $129,000 on this date. The service period related to thi years. Vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is $5. At December 31, 2018, the fair value of the stock is $131,000. (a) Prepare the journal entries to record the restricted stock on January 1, 2017 (the date of grant), and December 31, 2018. (Credit account titles are automatically indented when Do not indent manually,. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Debit entered (b) On manually. If no entry is 4, 2019, Yaping leaves the company. Prepare the journal entry to account for this forfeiture. (Credit account titles are 3/4/19