On January 2, 2016, Dekker Company grants each of its 15 new employees 200 restricted share units. Each of the time-vested restricted share units entitles the employee to receive one share of Dekker common stock if they remain an employee of the company for 2 years. On January 2, 2016, shares of Dekkers $2 par value common are trading at $52 per share. Dekker estimates that 12 of the 15 employees will complete 2 years of service with the company. At the end of 2017, Dekker reported that four employees left the company before completing the service period.

Required:

1.	Prepare a schedule of Dekkers computations for its restricted share unit plan for 2016 and 2017.
2.	Prepare all journal entries for the restricted share unit plan for 2016 and 2017.