Mann Inc. offers a restricted stock award plan to its vice presidents. On January 1, 2021, the corporation granted 10 million of its $5 par common shares, subject to forfeiture if employment is terminated within two years. The common shares have a market value of $9.5 per share on the date the award is granted Required: 1. Assume that no shares are forfeited. Determine the total compensation cost pertaining to the restricted shares 2. Prepare the appropriate journal entries related to the restricted stock through December 31, 2022. Complete this question by entering your answers in the tabs below Required 1 Required 2 Assume that no shares are forfeited, Determine the total compensation cost pertaining to the restricted shares. Enter your answer in millions ( 10,000,000 should be entered as 10):) million Shopahod Required 2 > Required 1 Required 2 Prepare the appropriate journal entries related to the restricted stock through December 31, 2022. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions rounded to 1 decimal places (ie., 5,500,000 should be entered as S.5).) View transaction list Journal entry worksheet 1 2 3 Record the compensation expense paid for restricted stock on December 31, 2021. Note: Enter debits before credits (Genitaroleum 00 December 31, 2021