2018 The Bed (Spring 2018) 6 Help Save & Exit Su Check my wo On January 1, 2018, David Mest Communications granted restricted stock units (RSUs) representing 30 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within three years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $12 per share on the grant date. At the date of grant, Mest anticipated that 6% of the recipients would leave the firm prior to vesting. On January 1, 2019, 5% of th RSUs are forfeited due to executive turnover. Mest chooses the option to account for forfeitures when they actually occur Required: 1. to 3. Prepare the appropriate journal entry to record compensation expense on December 31, 2018, December 31, 2019, and 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. December Enter your answers in millions (ie.. 10,000,000 should be entered as 10).) Journal entry worksheet