On January 1, 2021, Cobbler Corporation awarded restricted stock units (RSUS) representing 30.9 million of its $1 par common shares to key officers, 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 $3.6 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 Reg 2 to 6 Determine the total compensation cost pertaining to the RSUS. (Enter your answer in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).) Total compensation cost million Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 6 Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50). Do not round intermediate calculations.) View transaction list EX 1 Record the award of RSUs on January 1, 2021. > 2 Record compensation expense on December 31, 2021. 3 Record compensation expense on December 31, 2022. 4 Record compensation expense on December 31, 2023. 5 it Credit Record the lifting of restrictions on the RSUS and issuing shares at December 31, 2023. Note : = journal entry has been entered Record entry Clear entry View general journal