Calculate the accounting impact on Google if it implemented a new stock grant plan with the following characteristics:

• Grant of 1000 shares.
• The shares vest in equal proportions over a 3-year period (i.e., the employee must be employed on the last day of each fiscal year to vest in one third of the granted shares).
• Turnover results in forfeiture of 5% of the granted shares. Use the actual stock price from the date of grant as if the grant occurred on the first day of the fiscal year 3 years ago.