21. (6 points) Lance Chips granted restricted stock units (RSUs) representing 40 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within four years. After the recipients of the RSUs satisfy the four-year vesting requirement, the company will distribute the shares. The common shares had a market price of $5 per share on the grant date. What is the total compensation cost and annual compensation expense for the restricted stock units is? Prepare the journal entries for the four years