Funs Inc. has two stock based compensation plans. On January $1,2023,$ Funs issues $25,000$ shares of $$1$ par value common stock to three executives as part of restricted stock plan with the service period and vesting period are both five years, and the fair value of the stock is $$30$ per share.

a$.$ Prepare the journal entry to record the restricted stock issuance and expense at the end of $2023.$

Assume that $2$ of the $3$ executives leave the company on December $31,2026$ and these two executives represent $50\%$ of the restricted stock and stock options.

b$.$ Prepare the journal entry to record the expiration of the restricted stock for the two executives on $12/31/26.$