On January 1, 2024, Vijay Communications granted restricted stock units (RSUS) representing 40 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, Vijay anticipated that 7% of the recipients would leave the firm prior to vesting. On January 1, 2025, 6% of the RSUs are forfeited due to executive turnover. Vijay 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, 2024, December 31, 2025, and December 31, 2026. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). No 1 2 Answer is not complete. General Journal Date December 31, 2024 Compensation expense Paid-in capital-restricted stock December 31, 2021 Compensation expense Paid-in capital-restricted stock 3 December 31, 202 Compensation expense Paid-in capital-restricted stock 30 30 00 Debit 200 Credit 200 600 600