On January 1, 2018, VKI Corporation awarded restricted stock units (RSUS) representing 25 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 $3.30 per share. Required: 1. Determine the total compensation cost pertaining to the RSUS. 2. to 6. Prepare the appropriate journal entries. Complete this question by entering your answers in the tabs below. Req 1 Req 2 to 6 Determine the total compensation cost pertaining to the RSUS. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Total compensation cost $ 82.5 million Journal entry worksheet Record the award of RSUs on January 1, 2018. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2018 No journal entry required Record entry Clear entry View general journal Journal entry worksheet Record compensation expense on December 31, 2018. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2018 Compensation expense Paid-in capitalrestricted stock Record entry Clear entry View general journal Journal entry worksheet Record compensation expense on December 31, 2020. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2020 Compensation expense Paid-in capitalrestricted stock Record entry Clear entry View general journal Journal entry worksheet