Check Exercise 19-4 (Algo) Restricted stock units; forfeitures anticipated [LO19-1) Magnetic Optical Corporation offers a variety of share-based compensation plans to employees Under its restricted stock unit plan the company on January 1, 2021. granted restricted stock units (RSUS) representing 13 million of its $1 par common shares to various division managers. The shares are subject to forfeiture if employment is terminated within three years. The common shares have a market price of $18.00 per share on the grant date. Management's policy is to estimate forfeitures. Required: 1. Determine the total compensation cost pertaining to the RSUS. 2. Prepare the appropriate journal entry to record the RSUS on January 1, 2021 3. Prepare the appropriate journal entry to record compensation expense on December 31, 2021 4. Suppose Magnetic Optical expected a 10% forfeiture rate on the RSUs prior to vesting. Determine the total compensation cost Complete this question by entering your answers in the tabs below. Real Reg 2 and 3 Reg4 Determine the total compensation cost pertaining to the RSUS. (Enter your answer in millions le 10,000,000 should be entered as 10) milion Req 2 and 3> View transaction list :X: 1 Record the award of restricted shares on January 1, 2021. 2 Record compensation expense on December 31, 2021. Data Parc apud juurdery titloru ve Rus on January 1, 2021. 3. Prepare the appropriate journal entry to record compensation expense on December 31 4. Suppose Magnetic-Optical expected a 10% forfeiture rate on the RSUs prior to vesting Complete this question by entering your answers in the tabs below. Reg 1 Req 2 and 3 Reg 4 Suppose Magnetic-Optical expected a 10% forfeiture rate on the RSUs prior to vesting, Determ cost..(Enter your answer in millions rounded to 1 decimal place (l.e. 5,500,000 should be enter Total compensation cost million