On January 1, 2018, Cobbler Corporation awarded restricted stock units (RSUs) representing 30 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 $3 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, 2018. (3.) Prepare the appropriate journal entry to record compensation expense on December 31, 2018. (4.) Prepare the appropriate journal entry to record compensation expense on December 31, 2019. (5.) Prepare the appropriate journal entry to record compensation expense on December 31, 2020. (6.) Prepare the appropriate journal entry to record the lifting of restrictions on the RSUs and issuing shares at December 31, 2020.