Facebook Inc. included the following disclosure note in an annual report:
Share-Based Compensation (in part)
. . . compensation expense related to these grants is based on the grant date fair value of the RSUs and is recognized on a straight-line basis over the applicable service period.
The following table summarizes the activities for our unvested RSUs for the year ended December 31, 2013:

Required:
1. Assuming a four-year vesting period, how much compensation expense did Facebook report in the year ended December 31, 2014, for the restricted stock units granted during the year ended December 31, 2013? (Round dollar amounts to the nearest million.)
2. Based on the information provided in the disclosure note, prepare the journal entry that summarizes the vesting of RSUs during the year ended December 31, 2013. (Facebook's common shares have a par amount per share of $0.000006. Round dollar amounts to the nearest million.)

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Number of Shares in thousands) Weighted Average Grant Date Fair Value 113,044 53,344 (47,550) (14,867) 103,971 $21.38 29.98 16.96 25.31 $27.30 Unvested at December 31, 2012 Granted Vested Forfeited Unvested at December 31, 2013