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On January 1, 2021, Tru Fashions Corporation awarded restricted stock units (RSUs) representing 7 million of its $1 par common shares to 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 $8.40 per share. Required: 1. Determine the total compensation cost pertaining to the RSUs. 2. Prepare the appropriate journal entry to record the award of RSUs on January 1, 2021. 3. Prepare the appropriate journal entry to record compensation expense on December 31, 2021. 4. Prepare the appropriate journal entry to record compensation expense on December 31, 2022. 5. Prepare the appropriate journal entry to record compensation expense on December 31, 2023. 6. Prepare the appropriate journal entry to record the lifting of restrictions on the RSUs and issuing shares at December 31,2023. Complete this question by entering your answers in the tabs below. Determine the total compensation cost pertaining to the RSUs. (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the firs account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet 5 Record compensation expense on December 31, 2022. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet 1RecordcompensationexpenseonDecember31,2023. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet \begin{tabular}{lll} \hline & \\ & & \\ \hline \end{tabular} Record the lifting of restrictions on the RSUs and issuing shares at December 31,2023. Note: Enter debits before credits