1. Assuming a four-year vesting period, how much compensation expense did BigTech report in the year ended December 31, 2018, for the restricted stock units granted during the year ended December 31, 2017?

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, 2017. (BigTech’s common shares have a par amount per share of $0.000006.)

Record the entry that summarizes the vesting of RSUs during the year ended December 31, 2017.