D Corporation, located in New York sells steel products and cigars. On January 1, 2018, D Corporation awarded restricted stock units (RSUs) representing 30 million of its $1 par common shares to Abby, Masie, Elvis, and other key personnel, subject to forfeiture if employment is terminated within three years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. On the grant date, the shares had a market price of $5 per share. The share price was $7, $9, and $3 on 12/31/2018, 12/31/2019, 12/31/2020, respectively. The company uses the actual method for forfeitures. During 2019, 10% of the shares were forfeited.

(1.) Determine the total compensation expense pertaining to the RSUs per year
(2.) If necessary, prepare the appropriate journal entry to record the award of RSUs on January 1, 2018.
(3.) If necessary, prepare the appropriate journal entry to record compensation expense on December 31, 2018.
(4.) If necessary, prepare the appropriate journal entry to record compensation expense on December 31, 2019.
(5.) If necessary, prepare the appropriate journal entry to record compensation expense on December 31, 2020.
(6.) Prepare the appropriate journal entry to record the lifting of restrictions on the RSUs and issuing shares at December 31, 2020.