BigTech, Inc. included the following disclosure note in an annual report: Share-Based Compensation (in part) .. compensation expense related to these grants is based on the grant date fair value of the RSUs and is recognized on a straight-line basis over the applicable service period. The following table summarizes the activities for our unvested RSUs for the year ended December 31, 2017: Required: 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.) Complete this question by entering your answers in the tabs below. 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 ? (Enter your answer in millions rounded to nearest whole number. (i.e., 10,000,000 should be entered as 10).)