On January $1,2025,$ Nash Corporation granted $2,200$ shares of restricted $$5$ par value common stock to

executives. The market price $($fair value$)$ of the stock is $$64$ per share on the date of grant. The period of benefit is

$2$ years.

Prepare Nash'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 O for the amounts. Record journal entries in the order

presented in the problem.$)$