On January 1, 2025, Sheffield 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 $59 per share on the date of grant. The period of benefit is 2 years. Prepare Sheffield'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 O for the amounts. Record journal entries in the order presented in the problem.)