Nash Company issues 4,100 shares of restricted stock to its CFO, Dane Yaping, on January 1,2025. The stock has a fair value of $118,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is $5. At December 31,2026 , the fair value of the stock is $151,000. Prepare the journal entries on January 1,2025, and December 31,2026, assuming that Nash issued 4,100 shares of restricted stock units instead of 4,100 shares of restricted stock. (List all debit entries before credit entrles. 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 Ofor the amounts. Record entries in the order displayed in the problem statement.) On March4, 2027, Yaping leaves the company. Prepare the journal entry to account for this forfeiture of restricted stock units. (List debit entry before credit entry, Credit account titles are automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)