On January 1, 2018, VKI Corporation awarded restricted stock units (RSUS) representing 18 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 $5.40 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. Reg 1 Reg 2 to 6 Determine the total compensation cost pertaining to the RSUS. (Enter your answers in millions rounded to 1 decimal place (.e., 5,500,000 should be entered as 5.5).) Total compensation cost million Reg 2 to 6 > account field. Enter your answers in millions rounded to 1 decimal place (1.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 1 2 3 4 5 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 Accounts payable Accounts receivable Accumulated depreciation Advertising expense Record entry View general Journal 0 I decimal place (1.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 1 2 3 5 Record compensation expense on December 31, 2018. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2018 Record entry No journal entry required Accounts payable Accounts receivable Accumulated depreciation View general Journal account field. Enter your answers in millions rounded to 1 decimal place (1.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 1 2 3 4 5 Record compensation expense on December 31, 2019. No journal entry required Accounts payable Note: Enter debits befor Accounts receivable Date Accumulated depreciation December 31, 2019 Advertising expense Allowance farinellartihla arrunte It Credit Record entry Clear entry View general Journal Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 3 4 5 > Record compensation expense on December 31, 2020. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2020 Record entry No journal entry required Accounts payable Accounts receivable Accumulated depreciation Advertising expense View general journal Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet