Sunland Company issues 10,800 shares of restricted stock to its CFO, Mary Tokar, on January 1,2025 . The stock has a fair value of $540,000 on this date. The service period related to this restricted stock is 5 years. Vesting occurs if Tokar stays with the company until December 31,2029 . The par value of the stock is $10. At December 31,2025 , the fair value of the stock is $453,000. Prepare the journal entries on January 1,2025 , and December 31,2026 , assuming that Sunland issued 10,800 shares of restricted stock units instead of 4,320 shares of restricted stock. (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 entries in the order displayed in the problem statement.)