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:

Number of Shares (in thousands) Weighted Average Grant Date Fair ValueUnvested at December 31, 2016 113,444 $21.42 Granted 53,561 30.47 Vested (47,750) 17.00 Forfeited (15,067) 25.35 Unvested at December 31, 2017 104,188 $27.50

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. (BigTechs common shares have a par amount per share of $0.000006.)