On January 1, 2017, Smart Corporation Issues 12,500 Shares of $2

On January 1, 2017, Smart Corporation issues 12,500 shares of $2 par restricted stock to a key executive. The market value of unrestricted shares of the same stock on the date of issue is $18 and there is a four-year vesting period. On January 1, 2018, the executive leaves and forfeits the restricted stock award. The journal entry to record the forfeiture includes which of the following?

A) credit Deferred Compensation $56,250
B) credit Common Stock $25,000
C) debit Deferred Compensation for $25,000
D) credit Compensation Expense for $56,250