On January $1,2025,$ Sunland Corporation granted $2,000$ shares of restricted$-$stock units. The par value of the stock is $$5$ per share.

The market price $($fair value$)$ of the stock is $$62$ per share on the date of grant. The period of benefit is $2$ years.

Prepare Sunland's journal entries for December $31,2025$ and $2026.($List all debit entries before credit entries. 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 $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

$($To record compensation expense$)$

$[$

$($To record transfer of common stock$)$