Question: 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,

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, 2013. (Facebooks common shares have a par amount per share of $0.000006.

Based on the information provided in the disclosure note, prepare the journal

Facebook 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 service period. The following table summarizes the activities for our unvested RSUs for the year ended December 31, 2013 Nurnbeer cf Shares (in thousands) Weighted Average Grant Date Fair Value 113,644 53,663 (47,850) (15,167) $21.44 30.71 17.02 25.37 Unvested at December 31, 2012 Grarnici Vested Forfeited Unvested at December 31, 2013 104,290 $27.60

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