Exercise 19-3 Restricted stock units; Facebook [L019-1] Facebook 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, 2015 Unvested RSUs Weighted Averagee Grant Date Fair Value $55.89 82.15 49.19 51.19 Number of Shares in thousands Unvested at December 31, 2014 Granted Vested Forfeited 138,055 31,507 (46,434) 6,719 Unvested at December 31, 2015 116,409 $65.95 Required 1. Assuming a four-year vesting period, how much compensation expense did Facebook report in the year ended December 31, 2016 for the restricted stock units granted during the year ended December 31, 2015? 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, 2015. (Facebook's common shares have a par amount per share of $0.000006.)