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. (Note: Alex common stock has a par value of $1 per share.) 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. 1 Accounts Dr . Date 1/1/2021 1) 2) 12/31/2021 3) 2/18/2022 4) 12/31/2022