On January 1, 2021. David Mest Communications granted restricted stock units (RSUS) representing 50 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 $15 per share on the grant date. At the date of grant. Mest anticipated that 5% of the recipients would leave the firm prior to vesting. On January 1, 2022, 4% of the RSUs are forfeited due to executive turnover. Mest chooses the option to account for forfeitures when they actually occur. Required: 1. to 3. Prepare the appropriate journal entries to record compensation expense on December 31, 2021, December 31, 2022, and December 31, 2023. (If no entry is required for a transaction/event, select "No journal entry required in the first account fleld. Do not round Intermediate calculations. Enter your answers in millions (1.e., 10,000,000 should be entered as 10).) No Answer is complete but not entirely correct. Date General Journal Debit December 31, 202 Compensation expense 250 Paid-in capital - restricted stock Credit 1 o 250 2 204 X December 31, 202 Compensation expense Paid-in capital - restricted stock SIS 204 3 288 December 31, 202 Compensation expense Paid-in capital - restricted stock 286