Hammerstein Corporation offers a variety of share-based compensation plans to employees. Under its restricted stock award plan, the company, on January 1, 2018, granted 2 million of its $1 par common shares to various division managers. The shares are subject to forfeiture if employment is terminated within four years. The common shares have a market price of $19.3 per share on the award date. Required: 1. Determine the total compensation cost from these restricted shares. 2. & 3. Prepare the appropriate journal entries. 4. Suppose a 10% forfeiture rate was expected prior to vesting. Determine the total compensation cost, assuming the company follows the fair value approach and chooses to anticipate forfeitures at the grant date. Complete this question by entering your answers in the tabs below. Req1 Req 2 and 3 Reg 4 Determine the total compensation cost from these restricted shares. (Enter your answer in million place (1.e., 5,500,000 should be entered as 5.5).) Total compensation ca lion Rog1 Roq 2 and 3 >