NoDelay Delivery Corporation included the following disclosure note in an annual report:

Stock$-$Based Compensation $($in part$)$

$...$Restricted shares of our common stock are awarded to key employees. All restrictions on the shares expire ratably over a four$-$year

period. Shares are valued at the market price on the date of award. $.$ Compensation expense associated with these awards is

recognized on a straight$-$line basis over the shorter of the requisite service period or the stated vesting period.

The following table summarizes information regarding vested and unvested restricted stock for the year ended May $31,2020$:

Required:

Assuming a four$-$year vesting period, how much compensation expense did NoDelay Delivery report in the year ended May $31,$

$2021,$ for the restricted stock granted during the year ended May $31,2020?$

Based on the information provided in the disclosure note, prepare the journal entry that summarizes the vesting of restricted

stock during the year ended May $31,2020.($NoDelay Delivery's common shares have a par amount per share of $$0\mathrm{.}10.)$