Part A. On 1 January 2019, Company ARO issued 1,000 restricted shares to its CEO. ARO's share price was $19 on that day. Vesting occurs if the CEO remains in employment with ARO for four years. Required: Prepare the journal entries for ARO for the year ended 31 December 2019. (4 marks) Part B. In the first three years of its operation, Company COR reported profit before tax of $70,000 in each of 2017, 2018 and 2019. However, for tax purposes, COR has taxable income of $30,000 in 2017, $80,000 in 2018 and $100,000 in 2019. Assume a tax rate of 16% applies. Required: Prepare the journal entries for COR in 2017, 2018 and 2019. (7 marks) [Total for Question 3: 11 marks]