On January 1, 2020, Alaska Inc. granted restricted stock units to five executives for a total of 1,400 shares of $10 par common stock. The fair value of the shares of stock on January 1, 2020, is $84,000. The restricted shares require a vesting period of 3 years, which is the requisite service period, and no forfeitures are anticipated. Note: If a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). a. Prepare the journal entry (if any) required on January 1, 2020. Date Account Name Jan. 1. 2020 Dr. Cr. 0 0 0 0 b. Prepare the adjusting journal entry required on December 31, 2020. Dec 31, 2020 0 0 0 0