Current Attempt in Progress On January $1,2025,$ Bonita Corporation granted $2,100$ shares of restricted$-$stock units. The par value of the stock is $\backslash$$$5$ per share. The market price $($fair value$)$ of the stock is $\backslash (\backslash$$ $62\backslash )$ per share on the date of grant. The period of benefit is $2$ years. Prepare Bonita's journal entries for December $31,2025$ and $2026.($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 $0$ for the amounts. Record journal entries in the order presented in the problem.$)($To record compensation expense$)\backslash [\backslash$dagger $\backslash ]($To record transfer of common stock$)$