On January $1,2022,$ Chiquita Corporation issued $4,000$ shares of $$2$ par value restricted common stock to Executive A and $5,000$ shares of $$2$ par value restricted common stock to Executive B$.$ On that date, the stock has a fair value of $$180,000$ and the vesting period is $3$ years. Executive $B$ leaves the company on January $1,2024$ and Executive A remains with the company all $3$ years.

Required: record all journal entries necessary for $2022,2023,$ and $2024.$ As discussed in class, make sure you use two different Unearned Compensation accounts, one for each executive $($e$.$g$.,$ "Unearned Compensation $-$ Exec A$"$ and "Unearned Compensation $-$ Exec B$").$ You need to determine how much of the $$180,000$ is allocated to each account based on the number of shares of stock executive.