On January $1,2025,$ Splish Corporation granted $1,800$ shares of restricted$-$stock units. The par value of the stock is $$5$ per share.

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 Splish'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 $O$ for the amounts. Record journal entries in the order presented in the problem.$)$

Credit

Unearned Compensation

Paid$-$in Capital in Excess of Par $-$ Common Stock

$($To record compensation expense$)$

Paid$-$in Capital in Excess of Par $-$ Common Stock

Compensation Expense

Unearned Compensation

$($To record compensation expense$)$

$($To record transfer of common stock$)$