D. Restricted Stock [in December 31. 2L'I14. 'l'ing Corporation granted 5.Dl] shares of its $1 par value common stock to certain of its key employees. The shares are restricted until 2 years of employment is completed [Deoember 31. 2D16}. Market price of the common stock on that date was $30 per share. Assume that 1cm: of the employees left the company on January 1. El. and that the rest of the employees completed the yesting requirements. Use the Common Stock [Restricted] and the Deferred Compensation accounts as they are illustrated in the class notes. Instructions: Prepare the following selected journal entries for the company on the answer sheet {if no entry required. state "no entry\"). {1) December 31. Mid. {2) December 31. 215. {3) January 1. 2D16 for employees that left before yesting {4) December 31. Ei