14. JABC Company issues the company's CEO 2,000 shares (nar Sl) of restricted stock on January 1, 20x1. The stock has a FMV of $30,000. The service period is 5 years. a) Prepare the journal entry at the grant date: b) Prepare the journal entry at the end of Year 1 to record compensation expense: c) Prepare the journal entry for year 2 if the employee leaves on January 2, 20x2, before vesting