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: Unvested at December 31, 2016 Granted Vested Forfeited Unvested at December 31, 2017 Number of Shares (in thousands) 116,444 55, e59 (49,250) (16,567) 105.686 Weighted Average Grant Date Fair Value $ 21.72 34.ee 17.30 25.65 $ 29.09 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. Required 1 Required 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.) (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in whole dollars.) Show less View transaction list Journal entry worksheet Record the entry that summarizes the vesting of RSUS during the year ended December 31, 2017. Note: Enter debits before credits. Debit Credit Date December 31. 2017 General Journal Paid-in capital - restricted stock Common stock Paid-in capital - excess of par