Could you please help me solve this problem? There are practice problems for my exam, but I don't know how they are done, and I want to have the answer so I can practice them.

Thank you for your help.

Ch 19: Share-Based Compensation and EPS Brief Exercise 19-2: Second Link Services granted restricted stock units representing 16 million of is $1 par common shares to executives, subject to forfeiture if employment is terminated within four years. The common shares had a market price of $10 per share on the grant date. Ignoring taxes, what is the total compensation cost pertaining to the restricted stock units? What is the effect on earnings in the year after the shares are granted to executives? Problem 19-11: On December 31, 2020, Dow Steel Corporation had 600,000 shares of common stock and 300,000 shares of 8%, noncumulative, nonconvertible preferred stock issued and outstanding. On February 28, 2021, Dow sold 60,000 common shares. Dow issued a 4% common stock dividend on May 15. 2,000 shares were retired on July 1. Dow paid cash dividends of $400,000 and $75,000 to common and preferred shareholders, respectively, on December 15, 2021. Dow's net income for the year ended December 31,2021 was $2,100,000. Compute Dow's earnings per share