16 On December 31, 2D] 4, ABC Corporation issued 1,0[10 shares of restricted st $10 per share on December 31, 2D1 4. Additional information is as follows: a. The service period related to the restricted stock is 2 years. b. Vesting occurs if the CFO stays with the company for a twoyear o. The par value of the common stock is $3 per share. Make the appropriate accounting entry as of the grant date, 12131f1 4. Note: Do this step after preparing the Income Statement except for the Income tax