On January $1,2025,$ Blue Corporation granted $1,900$ shares of restricted $$5$ par value common stock to executives. The market price $($fair value$)$ of the stock is $$65$ per share on the date of grant. The period of benefit is $2$ years.

Prepare Blue's journal entries for January $1,2025,$ and 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.$)$

Date

Account Titles and Explanation

Debit