On January 1, 2021, Sisterhood Construction Enterprises (SCE) granted restricted stock units (RSUs) representing 21,000 of its $2 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 $12 per share on the grant date. At the date of grant, SCE anticipated that 5% of the recipients would leave the firm prior to vesting. During 2022 second year, SCE revised its estimate of forfeitures from 5% to 10% Ignore taxes. Required (in Good Form) (Using the working papers provided): 1. Prepare the appropriate journal entry to record compensation expense on December 31, 2021, 2022, and 2023. (Show computations as parentheticals under each entry). 2. Prepare the appropriate journal entry to record the lifting of restrictions on the RSUs and issuing shares at December 31, 2023. 3. Prepare the partial 2022 income statement and balance sheet for SCE