recipients of the RSUS satisfy the vesting requ Required: 2. Prepare the appropriate journal entries pertaining to the RSUS on December 31, 2021 December 31, 2014 1. Prepare any appropriate journal entry to record the award of RSUs on January 1, 2021. 3. The RSUS remain unexercised on December 31, 2025. Prepare the appropriate journal entry on that date 4. The RSUs are exercised on June 6, 2026, when the share price is $6.50, and executives choose to receive cash. Prepare the appropriate journal entry(8) on that date. P 19- Stock gradec IFRS LO1 connect P 19 Stoc plar effe options: ure: roblems On October 15, 2020, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2021, 20 million stock options were granted, exercisable for 20 million shares Ensor's S1 par common stock. The options are exercisable between January 1, 2024, and December 31, 2017 estimated by an appropriate option pricing model, is $6 per option. Ensor chooses the option to recognize forte e -2 tures only when they occur. Ten percent (2 million) of the options were forfeited when an executive resigned in 2022. All other options were exercised on July 12, 2025, when the stock's price jumped unexpectedly to $19 per share. Required: 1. When is Ensor's stock option measurement date? 2. Determine the compensation expense for the stock option plan in 2021. (Ignore taxes.) 3. Prepare the journal entries to reflect the effect of forfeiture of the stock options on Ensor's financial state- ments for 2022 and 2023. 4. Is this effect consistent with the general approach for accounting for changes in estimates? Explain. 5. Prepare the journal entry to account for the exercise of the ortions in 2025. S; ng Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensa- tion plan, at January 1, 2021, the company issued 400.000 executive stock options permitting executives to buy 400,000 shares of Pastner stock for $34 per share. One-fourth of the options vest in each of the next four years beginning at December 31, 2021 (graded vesting). Pastner elects to separate the total award into four groups (or tranche 11 for each yesting date as a