Erratum: Yellow question set: Multiple-choice question 25: Options -> RSU 25. On January 1, 2021, Cori Ander Herbs granted restricted stock units (RSUS) representing 300,000 of its $1 par common shares to executives, 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. The common shares had a market price of $12 per share on the grant date. At the date of grant, the company anticipated that 6% of the recipients would leave the firm prior to vesting. In 2022, 2% of the RSUs are forfeited due to executive turnover. The company chooses the RSU not to estimate forfeitures. What amount should the company record as compensation expense for the year ended December 31, 2022? A) $94,000. B) $1,128,000. C) $1,152,000. D) $1,200,000 Open-end question II (pension): Service cost: $250 thousands Actual return on plan asset: $400 thousands