What is the right way to do this?

1. Jose Soto was hired as President of Sal Dimeo Inc. on 1/2/20h8. The contract awarded Jose 100,000 Restricted Stock Units (RSUs) of its $2 par common shares subject to forfeiture if employment is terminated within two years. After Soto satisfies vesting rquirements, the company will distribute issue) the shares January 2, 2020. On the grant date, the shares had a mapket price of $8.00 pershare 12/31/2018com aasal 12/31/2019 Rrtn xPL 1/2/2020 2. Kyle Demcovitz Inc. on January 2, has decided to raise additional capital by issuing $2,000,000 face