On January 1, 2018, VKI Corporation awarded restricted stock units (RSUS) representing 18 million of its $1 par common shares to key personnel, 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. On the grant date, the shares had a market price of $5.40 per share. Required: 1. Determine the total compensation cost pertaining to the RSUS. 2. to 6. Prepare the appropriate journal entries. Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 6 Determine the total compensation cost pertaining to the RSUS. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Total compensation cost $ 30.0 million Req1 Req 2 to 6 > Reg 1 Req Req2 to 6 Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry requir account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 2 3 4 5 Record the award of RSUS on January 1, 2018. Note: Enter debits before credits. Req 1 Req 2 to 6 Prepare the appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet