On January 1, 2017, Grouper Corporation granted 1,800 shares of restricted $5 par value common stock to executives. The market price (fair value) of the stock is $69 per share on the date of grant. The period of benefit is 2 years. Prepare Grouper's journal entries for January 1, 2017, and December 31, 2017 and 2018. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit