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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

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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 straightline basis over the applicable service period. The following table summarizes the activities for our unvested RSUs for the year ended December 31, 2017: Required: 1. Assuming a four-year vesting period, how much compensation expense did Facebook report in the year ended December 31 . 2018, for the restricted stock units granted during the year ended December 31,2017 ? 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, 2017. (Facebook's common shares have a par amount per share of $0.000006.)

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