As part of its stock-based compensation package, on January 1, 2021, Weldon Well Supplies granted restricted stock units (RSUS) representing 100,000 $1 par common shares. At exercise, holders of the RSUS are entitled to receive cash or stock equal in value to the market price of those shares at exercise. The RSUS cannot be exercised until the end of 2024 (vesting date) and expire at the end of 2026. The $1 par common shares have a market price of $5.9 per share on the grant date. The fair value at December 31, 2021, 2022, 2023, 2024, and 2025, is $15.8, $11.8, $15.8, $9.8, and $11.8, respectively. All recipients are expected to remain employed through the vesting date. The RSUS are exercised on June 6, 2026, when the share price is $12.8, and executives choose to receive cash. Required: 1. to 4. Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 Record the award of RSUS on January 1, 2021. Note: Enter debits before credits. Date General Journal January 01, 2021 Debit Credit Journal entry worksheet Journal entry worksheet