Given the following information, record the following journal entries.

On 1/1/17 XYZ company issued 4,000 shares of restricted stock to selected employees. The market value of the shares was $100, the vesting period was 5 years (i.e., the employees had to wait 5 years before the restrictions were lifted. The par value of the stock was $5.

a) Date of stock issuance.

b) Record compensation expense for 2017.

c) Employees holding 1,000 shares left the company on 6/30/2019.

11) List the general categories of information that a firm must disclose in their footnotes about stock compensation plans.