Q2. On January 01, 2021, Alex Company granted restricted stock to five executives. Each executive received 1,500 shares of Alex common stock. The restricted shares vest on January 01, 2023; thus, the restricted shares are compensation for services rendered during 2021 and 2022. The restricted shares had a grant date value of $75,000 (= $10 fair value per common share x 1,500 shares per executive x 5 executives). On February 18, 2022, one executive forfeited her restricted shares because she left Alex to join another company's executive team. Make journal entries to record (1) restricted stock grant, (2) the expense accrual at 12/31/2021, and (3) the forfeiture on 2/18/2022, and (4) the expense accrual on 12/31/2022. Show supporting calcuations for (3) and (4) in space provided at the bottom of the page. Accounts 1 Dr Cr (1) Date 1/1/2021 (2) 12/31/2021 (3) 2/18/2022 (4) 12/31/2022 Supporting calculations: (3)