ABC grants 1,000 new shares of $5 par common stock to each of five executives on January 1, 2021. The 5,000 shares have a total fair value of $87,000 at grant. The shares will vest on December 31, 2023 after three years (not prorated) of continued employment with ABC. ABC expects four employees to fulfill the vesting requirements, and no other restrictions apply.

3. If all five executives unexpectedly left the company on 1/1/23, what entry would ABC prepare that day/year?

4. If instead all five executives remain with the company through all of 2023, what entry or entries would ABC prepare in 2023?

Please explain how to solve for the numbers in 3 and 4 !! Thank you