O out of 14 points On January 1, 2020, Quiz Company awarded 5 million shares of its $1 par value common stock to key employees. On that date, the stock had a fair value of $4 per share. The employees will receive the stock on December 31, 2023 (the vesting date). As of the grant date, the company did not expect any forfeitures. However, unexpected employee turnover in 2022 resulted in the forfeiture of 10% of the shares. The entry to record the distribution of the common stock to the employees on December 31, 2023 would include O out of 14 points On January 1, 2020, Quiz Company awarded 5 million shares of its $1 par value common stock to key employees. On that date, the stock had a fair value of $4 per share. The employees will receive the stock on December 31, 2023 (the vesting date). As of the grant date, the company did not expect any forfeitures. However, unexpected employee turnover in 2022 resulted in the forfeiture of 10% of the shares. The entry to record the distribution of the common stock to the employees on December 31, 2023 would include