On January 1, 2011, Alex Company issues 2,000 shares of restricted shares to its CEO. Alexs share has a fair value of $20 per share on January 1, 2011. Additional information is as follows: The service period related to the restricted shares is five years. Vesting occurs if the CEO stays with the company for a five-year period. The par value of the share is $1 per share. Required: 1) Record the journal entry on 1 January 2011. 2) Record the journal entry on 31 December 2011. 3) Record the journal entry on 31 December 2012. 4) Record the journal entry on 31 December 2013. 5) Assume that the CEO leaves on February 1, 2014 (before any