Current Attempt in Progress Bonita Company issues 4,300 shares of restricted stock to its CFO, Dane Yaping, on January 1,2025. The stock has a fair value of
$109,000
on this date. The service period related to this restrictechstock is 4 years. Vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is
$4
. At December 31,2026 , the fair value of the stock is
$158,000
.