XYZ Co. issues 3,000 shares of restricted stock to the CEO on January 1,2020. The stock has a fair value of $236,000 on this date. The service period related to the stock is 5 years. Vesting occurs after 5 years from the date of issue. Par value of the stock is $10 per share. At December 31,2021 , market value of the stock is $240,000. Prepare a journal entry for: a) January 1,2020 b) December 31, 2020 c) December 31, 2021 d) Assume the CEO left XYZ's employment on June 10, 2022. Prepare a journal entry to account for the forfeiture