As part of its stock$-$based compensation package, on January $1,2024,$ Weldon Well Supplies granted restricted stock units $($RSUs$)$ representing $100,000$ $$1$ par common shares. At exercise, holders of the RSUs are entitled to receive cash or stock equal in value to the market price of those shares at exercise. The RSUs cannot be exercised until the end of $2027($vesting date$)$ and expire at the end

$1\mathrm{.}56$ points of $2029.$ The $$1$ par common shares have a market price of $$6\mathrm{.}30$ per share on the grant date. The fair value at December $31,2024,2025,2026,2027,$ and $2028,$ is $$16\mathrm{.}60,$$$12\mathrm{.}60,$$$16\mathrm{.}60,$$$10\mathrm{.}60,$ and $$12\mathrm{.}60,$ respectively. All recipients are expected to remain employed through the vesting date. The RSUs are exercised on June $6,2029,$ when the share price is $$13\mathrm{.}60,$ and executives choose to receive cash.

Required:

to $4.$ Prepare the appropriate journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.