The following information applies to the next 2 questions Thompson's in issues 2,000 shares of Restrictedt Stock to the CEO on January 1, 2021. The stock has a fair value of $132,000 on this de The service period related to the stock is 3 years Vesting occurs after 3 years from the date of issue. The stock has a par value of $10 per share. Al December 31, 2021, the stock had a market value of $180.000 At December 31, 2021 (after 1 year), the journal entry to record Compensation Expense would include a O a debit to Uneamed Compensation $44,000 Ob credit to Paid In Capital - Restricted Stock $44,000 Oe credit to Unearned Compensation $44,000 Od credit to Compensation Expense $60,000 edebit to Compensation Expense $132,000 Thompson's inc issues 2,000 shares of Restricted Stock to the CEO on January 1, 2021. The stock has a fair value of $132,000 on this date. The service period old to the stock years Vesting occurs after 3 years from the date of issue The stock has a par value of $10 per share. At December 31, 2021, the stock had a market value of $180,000 Assume at February 3, 2023 [during 3rd year of vesting the CEO it Thompson's employment. The journal entry to account for the forfeiture of this Restricted Sock sue would includes O a debil to Compensation Expense $44,000 Ob credit to Paid In Capital-Common Stock $112,000) Odebit to Paid In Capital-Common Stock $132.000 Od credit to Compensation Expense (or Retained Earings) $88,000 O e. credit to Unearned Compensation $132,000