Whispering Company issues 13,000 shares of restricted stock to its CFO, Mary Tokar, on January 1, 2025. The stock has a fair value of $650,000 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 $358,000. (a) Your answer is correct. Prepare the journal entries to record the restricted stock on January 1, 2025 (the date of grant), and December 31, 2026. (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. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation 1, 2025 Unearned Compensation Common Stock Paid-in Capital in Excess of Par - Common Stock 31, 2026 Compensation Expense Unearned Compensation Debit 650000 130000 Credit 130000 520000 130000 On July 25, 2029, Tokar leaves the company. Prepare the journal entry to account for this forfeiture. (List debit entry before credit entry. 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. List all debit entries before credit entries.) Date Account Titles and Explanation July 25, 2029 Common Stock Debit 130000 Paid-in Capital in Excess of Par - Common Stock 520000 Compensation Expense Unearned Compensation Credit 520000 130000 Prepare the journal entries on January 1, 2025, and December 31, 2026, assuming that Whispering issued 13,000 shares of restricted stock units instead of 13,000 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 O for the amounts. Record entries in the order displayed in the problem statement.) ate 2025 Account Titles and Explanation 1, 2026 Compensation Expense Common Stock Debit 130000 Credit 130000