On January 1, 2020, Jawwal Company issues 1,000 shares of restricted stock for 10 executive officers. Jawwal's stock has a fair value of $30 per share on January 1, 2020. Additional information is as follows. 1. The service period related to the restricted stock is five years. 2. The par value of the stock is $5 per share. Jawwal makes the following entry on the grant date under the restricted stock plan. Select one: a. Debit Common Stock $5,000; PIC- Common Stock $25,000; Credit Compensation Expense $12,000; Credit Unearned Compensation $18,000 b. Debit Compensation Expense $6,0003; Credit Unearned Compensation $6,000 c. No Entry. d. Debit Unearned Compensation $30,000; Credit Common Stock $5,000; PIC- Common Stock $25,000. Clear my choice