As part of its stock-based compensation package, on January 1, 2021. Weldon Well Supplies granted restricted stock units (RSUS) representing 100,000 $1 par common shares. At exercise, holders of the RSUS are entitled to receive cash or stock equal in value to the market price of those shares at exercise. The RSUs cannot be exercised until the end of 2024 (vesting date) and expire at the end of 2026. The $1 par common shares have a market price of $5.9 per share on the grant date. The fair value at December 31, 2021. 2022, 2023, 2024, and 2025. is $15.8. $11.8. $15.8. $9.8. and $11.8, respectively. All recipients are expected to remain employed through the vesting date. The RSUs are exercised on June 6, 2026. when the share price is $12.8, and executives choose to receive cash. Required: 1. to 4. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field.) View transaction list View journal entry worksheet Date General Journal 1 January 01, 2021 Compensation expense Liability - RSUS No Credit Debit 305 395 2 December 31, 2021 Compensation expense 590 Liability - RSUS 590 3 December 31, 2022 200 Compensation expense Liability - RSUS 200 4 December 31, 2023 Compensation expense 0 Liability - RSUS 0 5 December 31 2024 Compensation expense Liability - RSUS 6 December 31 2025 Compensation expense Liability - RSUS 7 June 06. 2026 Compensation expense Liability - RSUS 8 June 08, 2026 Compensation expense Liability - RSUS