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Exercise 19-5 Restricted stock units; forfeitures (LO19-1] On January 1 2018, David Mest Communications granted restricted stock units RSS) representing 30 million of its $1 par common shares to executives, subject to forfeituref employment is terminusted within the 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 $15 per share on the grant date. At the date of grant, Mest anticipated that of the recipients would love the firm prior to vesting. On January 1 2019,6% of the 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 December 31, 2020 (no entry is required for a transaction event, select "No journal entry required in the first account field. Enter your answers in millions de 10,000,000 should be entered as 10.) Credit Answer is complete but not entirely correct. General Journal 31, 201 Compensation expense Paid incapacited stock Dec 150 2 120 December 31, 201 Compensation expense Paid in capital-restricted stock December 31, 208 Comensation expense Pad d 2 1 4 ed took