Please help determine items in red! Thanks.

Exercise 16-14 Your answer is partially correct. Try again. Tweedie Company issues 10,000 shares of restricted stock to its CFO, Mary Tokar, on January 1, 2017. The stock has a fair value of $500,000 on this date. The service period related to this restricted stock is 5 years. Vesting occurs if Tokar stays with the company until December 31, 2021. The par value of the stock is $10. At December 31, 2017, the fair value of the stock is $450,000. (a) Prepare the journal entries to record the restricted stock on January 1, 2017 (the date of grant), and December 31, 2018. (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.) Date Account Titles and Explanation Debit Credit 1/1/17 V Unearned Compensation 500000 X Common Stock 50000 Paid-in Capital in Excess of Par - Common Stock 450000 12/31/18 V Compensation Expense 100000 Unearned Compensation 100000 (b) On July 25, 2021, Tokar leaves the company. Prepare the journal entry to account for this forfeiture. (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.) Date Account Titles and Explanation Debit Credit 7/25/21 Common Stock 100000 Paid-in Capital in Excess of Par - Common Stock 400000 x Compensation Expense 450000 Premium on Bonds Payable 50000