Q6. On Jan 1, 2019 Cripps Ltd, issued 5,000 restricted $1 par shares to its CEO Hugh Dalton, and 5,000 restricted $1 par shares to its CFO Chris Wells. The 10,000 shares had a total fair value of $150,000. The service period was 3 years. Chris resigned on Jan 1, 2021. Hugh resigned on Jan 1, 2022 and sold 5,000 of Cripps shares for $90,000. Provide journal entries required by Cripps Ltd, for following dates [3 marks] Jan 1, 2019 Dec 31, 2019 Jan 1, 2021 Dec 31, 2021 Dr. Cr.