TIA!!

Current Attempt in Progress Skysong Company issues 3.900 shares of restricted stock to its CFO, Dane Yaping, on January 1, 2020. The stock has a fair value of $112,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs if Yaping stays with the comparry for 4 years. The par value of the stock is $6. At December 31,2021 , the fair value of the stock is $152000 (a) Prepare the journal entries to record the restricted stock on January 1,2020 (the date of grant), and December 31, 2021. (Credit account titles are automotically indented whet 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.) (b) On March 4, 2022. Yaping leaves the company. Prepare the journal entry to account for this forfeiture. (Credit occount tittes 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.)