I think you made mistakes in the dates which i have corrected in the explanations----Prepare the journal entries to record the restricted stock on "January 1, 2017" (the date of grant), and "December 31, 2018"
Answer: Please see answer in explanation column
Explanation:
To record unearned compensation
Date      Account titles and explanation      Debit          Credit
Jan 1, 2020 Unearned compensation       $565,000  
    To Common stock ( 11,300 shares × $10)                     $113,000  
 To Paid in capital in excess of par - common stock      $452,000
To record the compensation expense
Date      Account titles and explanation        Debit              Credit
Dec 31, 2020  Compensation    expenses      $113,000  
    To    Unearned compensation                                             $113,000
Calculation:
Compensation expenses =$565,000 ÷ 5 years=   $113,000
To record the forfeiture
Date             Account titles and explanation          Debit                Credit
July 25, 2021   Common stock                               $113,000
Paid in capital in excess of par - common stock    $452,000
To Compensation expenses                                                             $113,000  
 To Unearned compensation                                                            $452,000
Calculation:
Common stock ( 11,300 shares × $10)= $113,000
To Compensation expenses  $113,000  ($113,000 × 1 year) January 1, 2020-July 25, 2021,
Unearned compensation =fair value of $565,000 --Compensation expenses  of $113,000   =  $452,000