Recording Entries for Restricted Stock Unit Plan and Forfeitures as Incurred On December 31 of Year 1, Twix Inc. approved a restricted stock unit plan that included the following general terms. - Each restricted stock unit is equivalent to one share of $1 par value, common stock of Twix Inc. - Restricted stock units vest three years after the date of grant, subject to forfeiture if employment is terminated prior to the end of the vesting period. - Shares are distributed after the vesting period if the employee is still employed by the company. the restricted stock units will be forfeited and the company's policy is to record forfeitures as incurred. Required a. Compute the total amount of compensation cost for the restricted stock unit plan. b. Prepare the journal entry on the date of grant, December 31 of Year 1. c. Prepare the journal entry on December 31 of Year 2. d. Prepare the journal entry on December 31 of Year 3. In Year 3, 1,840 shares are forfeited. e. Prepare the journal entries on December 31 of Year 4 to record (1) compensation expense and (2) distribution of shares, assuming an additional 368 shares are forfeited in Year 4. Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/Acredit" as the account names and leave the Dr. and Cr. answers blank (zero). Note: Round your answers to the nearest whole dollar. a. Total amount of compensation cost $