Tweet Inc. included the following disclosure note in an annual report:

Share-Based Compensation (in part)

compensation expense related to these grants is based on the grant date fair value of the RSUs and is recognized on a straight-line basis over the applicable three-year vesting period.

The following table summarizes the activities for unvested RSUs for the year ended December 31, 2016:

Number of Shares Weighted Average Grant Date Fair Value

Unvested at December 31, 2015 110,000$21.40

Granted54000 29.5

Vested -48300 17

Forfeited(14800) 25.30

Unvested at December 31, 2016 100900 $27.30

a) Ignoring taxes, determine compensation expense Tweet reported in the year ended December 31, 2017, for the restricted stock units granted during the year ended December 31, 2016.

b) Based on the information provided in the disclosure note, prepare the journal entry that summarizes the vesting of RSUs during the year ended December 31, 2016. (Tweet's common shares have a par amount per share of $0.01.)