On January 1, 2018, David Mest Communications granted restricted stock units (RSUs) representing 40 million of its $1 par common shares to executives, 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. The common shares had a market price of $12 per share on the grant date. At the date of grant, Mest anticipated that 6% of the recipients would leave the firm prior to vesting. On January 1, 2019, 5% of the RSUs are forfeited due to executive turnover. Mest chooses the option to account for forfeitures when they actually occur. Required 1. to 3. Prepare the appropriate journal entry to record compensation expense on December 31, 2018, December 31, 2019, and December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet 2 3 Record the entry for compenstion expense 2018. Journal entry worksheet 2 3 Record the entry for compenstion expense 2018. Note: Enter debits before credits General Journal Credit Date Debit December 31,2018 Journal entry worksheet 2 3 Record the entry for compenstion expense 2019. Note: Enter debits before credits. General Journal Credit Date Debit December 31,2019 Journal entry worksheet 2 3 Record the entry for compenstion expense 2020 Note: Enter debits before credits Debit General Journal Credit Date December 31,2020