Emy Company grants each of its 30 executives 35 shares of restricted stock on January 1, 2020. Emy stock is trading at $25 per share at the time the shares are issued. The shares vest after 2 years. On August 1, 2020, four executives leave Emy Company, and another two executives leave on September 15, 2021. Provide all necessary journal entries through December 31, 2021. Emy common stock has a $1 par value