Bridgerton, Inc. issued 500 shares of restricted stock to its new CFO on January 1, 2020. The stock has a fair value of $200,000 on this date. The service period related to this restricted stock is 4 years. The par value of the stock is $5. At December 31, 2020, the fair value of the stock is $160,000. What is the journal entry to record compensation expense in 2020?