On January 1, 2021. Jeans-R-US Company awaiced 15 million of its $1 pat common shares to key executives, subject to torfethuie it employment is terminated within three years. On the date of the orant, the stock had a malket price of 3 per share. Required: 1. Determine the total compersation cost pertaining to the restricted shares: 2&3. Prepare the appropriate journal entry to record the awaid on Januaty 1, 2021 and record compensation expentice on 0esazitis 31,2021 Complete this question by entering your answers in the tabs below. Determine the total compensation cost pertaining to the restricted shares. (Enter your ansher in mailions (i.et, 10,000,000) Thould be entered as 10).)