On January 1, 2022, Chiquita Corporation issued 4,000 shares of $2 par value restricted common stock to Executive A and 5,000 shares of $2 par value restricted common stock to Executive B. On that date, the stock has a fair value of $180,000 and the vesting period is 3 years. Executive B leaves the company on January 1, 2024 and Executive A remains with the company all 3 years. Required: record all journal entries necessary for 2022, 2023, and 2024. As discussed in class, make sure you use two different Unearned Compensation accounts, one for each executive (e.g., "Unearned Compensation - Exec A" and "Unearned Compensation - Exec B"). You need to determine how much of the $180,000 is allocated to each account based on the number of shares of stock given to each executive.

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