10) Given the following information, record the following journal entries. On 1/1/17 XYZ company issued 4,000 shares of restricted stock to selected employees. The market value of the shares was $100, the vesting period was 5 years (i.e., the employees had to wait 5 years before the restrictions were lifted. The par value of the stock was $5. a) Date of stock issuance. b) Record compensation expense for 2017. c) Employees holding 1,000 shares left the company on 6/30/2019