Allied Paper Products, Inc, offers a restricted stock award plan to its vice presidents. On January 1, 2021, the company granted 18 million of its $1 par common shares, subject to forfeiture if employment is terminated within two years. The common shares have a market price of $6 per share on the grant date. Required: 1. Determine the total compensation cost pertaining to the restricted shares. 2. Prepare the appropriate journal entries related to the restricted stock through December 31,2022. Complete this question by entering your answers in the tabs below. Determine the total compensation cost pertaining to the restricted shares. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).) Prepare the appropriate joumal entries related to the restricted stock through December 31,2022 . (If no entry is require transaction/event, select "No joumal entry required" in the first account field. Enter your answers in millions (i.e., 10,000 entered as 10), Journal entry worksheet Prepare the appropriate journal entries related to the restricted stock through December 31,2022 . (If no entry is require transaction/event, select "No Joumal entry required" in the first account field. Enter your answers in millions (i.e., 10,000 entered as 10)-) Journal entry worksheet Note: Enter debits before credits. Prepare the appropriate journal entries related to the restricted stock through December 31,2022 . (If no entry is require transaction/event, select "No Journal entry cequired" in the first account field. Enter your answers in miltions (i.e., 10,000 entered as 10).) Journal entry worksheet