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Part II. Training. 24 points. The Excel file has individual sheets for each exercise. Number 1. On January 1, 2021, when the shares of a company were selling in the market at S50 per share, the company awarded 100,000 restricted shares to various executives. The restriction would be lifted on December 31, 2025. At the beginning of the year 2024, 10% of the executives resigned from the company. REQUIRED: 1. Prepare the wage entries for the dates of January 1, 2021 and December 31, 2023. 2. Prepare the wage entries for December 31, 2024 and 2025