On January $1,2022,$ Norman Corporation issued restricted shares to its president for $30,000$ shares of its $20$ par value ordinary shares. Norman's shares have a fair value of $35$ per share on this date. The service period related to the restricted shares is five years and vesting occurs if the president stays with the company for a five$-$year period. Norman's president resigns from the company on February $21,2024($before any expense has been recorded during $2024).$Required:Prepare the necessary journal entries related to this Restricted$-$share plan from January $1,2022$ to February $21,2024.$