3. Restricted Stock Share Plan (10 Points) On December 31, 2017, Bulldog Company approved a restricted stock share plan for a number of employees wherein the restricted shares vest three years after the date of grant. On January 1, 2018, 100,000 shares of $1 par value stock were granted to key employees when the market price of the common stock was $30/share. The company initially estimates that 10% of the restricted shares will be forfeited and Bulldog's policy is to estimate forfeitures. On December 31, 2019, Bulldog changed the estimated forfeiture rate to 15%. On December 31, 2020, the restricted shares vested and the company made the adjusting journal entry to recognize 85,000 shares retained by employees at that time when the market price per share was $37.50. Required - Prepare any necessary journal entries for 2018 - 2020 related to Bulldog's restricted share plan. Ignore taxes. 3. Restricted Stock Share Plan (10 Points) On December 31, 2017, Bulldog Company approved a restricted stock share plan for a number of employees wherein the restricted shares vest three years after the date of grant. On January 1, 2018, 100,000 shares of $1 par value stock were granted to key employees when the market price of the common stock was $30/share. The company initially estimates that 10% of the restricted shares will be forfeited and Bulldog's policy is to estimate forfeitures. On December 31, 2019, Bulldog changed the estimated forfeiture rate to 15%. On December 31, 2020, the restricted shares vested and the company made the adjusting journal entry to recognize 85,000 shares retained by employees at that time when the market price per share was $37.50. Required - Prepare any necessary journal entries for 2018 - 2020 related to Bulldog's restricted share plan. Ignore taxes