Use the following information to answer the next 3 clues. A company issued 15,260 shares of $9 par restricted common stock. The stock price on grant date was $51 and the vesting period is 3 years. 13. Total compensation cost is: 14. Compensation expense each year is: 15. Assume a stock price on vesting date of $55. The journal entry at vesting includes a credit to Paid-in Capital - Excess of Par for: 16. A company with 326,530 shares of $5 par common stock outstanding declares a 5-for-2 stock split to be effected in the form of a large stock dividend. On declaration date, Paid-in Capital -- Excess of Par decreases by: