On 31 December 2022, Atletico Company approved a restricted stock unit (RSU) plan for employees wherein the RSUs vest four years after the date of grant. The RSUs are rights exchangeable for $1 par value common shares (1:1) upon vesting. On 1 January 2023, 100,000 RSUs were granted to key employees when the market price of the common stock was $36/ share. Atletico estimates that 15% of the RSUs will be forfeited and Atletico's policy is to estimate forfeitures. On 31 December 2024, Atletico changed the estimated forfeiture rate to 12%. On 31 December 2026, the RSUs vested and Atletico issued 87,000 common shares to the employees still employed and vested. The stock price per share on 31 December 2026 was $40. Required: a. Prepare all the journal entries for the RSU plan for fiscal years 20232026, assuming that Atletico is a calendar year end reporting firm. Ignore taxes. (11 pts) b. Assume instead that rather than an RSU plan, Atletico initiated a restricted stock share plan and issued 100,000 restricted shares to employees on 1 January 2023. Assume the same initial forfeiture rate (15%) and market value per share ($36) on that date. Prepare all Atletico journal entries for 2023 only. (5 pts) c. Under either type of restricted stock plan (unit or share), what is the overall impact on total stockholders' equity in any year as a result of the plan? (2 pts)