Sarasota Company issues11,200shares of restricted stock to its CFO, Mary Tokar, on January 1, 2017. The stock has a fair value of $560,000on this date. The service period related to this restricted stock is 5 years. Vesting occurs if Tokar stays with the company until December 31, 2021. The par value of the stock is $10. At December 31, 2017, the fair value of the stock is $321,000.

journal entries to record the restricted stock on January 1, 2017 (the date of grant), and December 31, 2018.?

On July 25, 2021, Tokar leaves the company. the journal entry to account for this forfeiture?