On January 1, 2018, David Mest Communications granted restricted stock units (RSUS) representing 30 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 $18] 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. Given the above information, the journal entry that David Mest Communications prepares when restrictions are lifted includes Acredit to Paid-in Capital-Excess of Par account by $484.50 million. A credit to Common Stock account by $30 million A debit to Paid-in Capital-Restricted Stock account by $507 million. A debit to Paid-in Capital-Restricted Stock account by $540 million