On January 2, 2016, Brust Corporation grants its new CFO 2,000 restricted share units. Each of the time-vested restricted share units entitles the CFO to receive one share of Brust common stock if she remains an employee of the company for 4 years. On January 2, 2016, shares of Brusts $1 par value common are trading at $29.50 per share. The company estimates that the CFO will complete all 4 years of required service with the company. Required: Prepare the journal that Brust should make each year to account for the restricted share units on December 31.