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Prepare the journal entry on January

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Question - On January 1, 2017 (the date of grant), Headland Corporation issues 8,800 shares of restricted stock to its executives. The fair value of these shares is $257,400, and their par value is $8,800. The stock is forfeited if the executives do not complete 3 years of employment with the company. Prepare the journal entry (if any) on January 1, 2017, and on December 31, 2017, assuming the service period is 3 years.

Reference no: EM133014536

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