6 points] On January 1, 2024, BB Corp. (BB) granted restricted stock units (RSUs) epresenting 40 million of its \$1 par common shares to executives, subject to forfeiture if mployment is terminated within four years. After the recipients of the RSUs satisfy the esting requirement, the company will distribute the shares. The common shares had a arket price of $10 per share on the grant date. At the date of grant, BB anticipated that 5% of the recipients would leave the firm prior to vesting. Ignore taxes. Required: Prepare the appropriate journal entry to record compensation expense on December 31, 2024, and December 31, 2025. (An identical journal entry is made in each year, so just prepare it once and write both dates above the journal entry) During 2026, BB revised its estimate of forfeitures from 5\% to 10%. Prepare the appropriate journal entry to record compensation expense on December 31, 2026. Prepare the appropriate journal entry to record compensation expense on December 31, 2027