On January 1, 2018, VKI Corporation awarded restricted stock units (RSUs) representing 10 million of its $1 par common shares to key personnel, subject Assessment Tool iFrame >yment 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 $7.50 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 million Req 1 Req 2 to 6 > Journal entry worksheet 1 2 3 4 5 Record the award of RSUs on January 1, 2018. > Journal entry worksheet < 1 2 3 4 5 Record compensation expense on December 31, 2018. > Journal entry worksheet < 1 2 3 4 5 Record compensation expense on December 31, 2019. > Journal entry worksheet 1 2 3 4 5 Record compensation expense on December 31, 2020. > Journal entry worksheet < 1 2 3 4 5 Record the lifting of restrictions on the RSUs and issuing shares at December 31, 2020. Note: Enter debits before credits.