Listed below are transactions dealing with various stock benefit plans of Fortune Corporation during the period of 2018-2020. The market price of Fortune's stock is S45 per share at January 1.2018. Under I ts restricted stock award plan. On January 1, 2018, the company issued 10 million common shares to divisional managers The shares are subject to forfeiture if employment is terminated within 3 years. The company granted incentive stock options to its senior management, exercisable for 1.5 million common shares fear value of the common stock on the date the options The options must be exercised within five years, but not before January 1. 2020. The exercise price of the stock is al to the vesting date. An option pricing model estimates the value of the options to be per option Al recipients are expected to remain employed through fair Recorded compensation expense on December 31, 2018. d) A divisional manager holding 1 million of the restricted shares left the company 15, 2019, before the required service period ended. d) A divisional manager holding 1 million of the restricted shares left the company to become of a competitor on September Recorded compensation expense on December 31 2019. el required: Prepare the journal entries that Fortune Corporation recorded for each of the above transactions