On December 31, 2014, ABC Corporation issued 1,000 shares of restricted stock to its Chief Financial Officer. ABC stock had a fair value (closing market price) of $10 per share on December 31, 2014. Additional information:

 A. The service period related to the restricted stock is 2 years. 

B. Vesting occurs if the CFO stays with the company for a two-year period. 

C. The par value of the common stock is $3 per share. 

Make the appropriate journal entry as of the grant date