Vaughn Company issues 4,300 shares of restricted stock to its CFO. Dane Yaping, on January 1, 2025. The stock has a fair value of $110,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is $4. At December 31,2026 , the fair value of the stock is $159,000. On March 4, 2027, Yaping leaves the company. Prepare the journal entry to account for this forfeiture. (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.)