Tweet Inc Included the Following Disclosure Note in an Annual Report

question 122

Essay

Tweet 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 three-year vesting period.
The following table summarizes the activities for our unvested RSUs for the year ended December 31, 2018: Required:
(1.) Ignoring taxes, determine compensation expense Tweet reported in the year ended December 31, 2019, for the restricted stock units granted during the year ended December 31, 2018.
(2.) 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, 2018. (Tweet's common shares have a par amount per share of $0.01.)

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Definitions:

Participative Management

A managerial approach in which employees at all levels are encouraged to contribute ideas and participate in decisions affecting their work and the organization.

Competent and Intelligent

Being capable and skilled in performing a task or role effectively, combined with the ability to learn, understand, and apply knowledge.

Consultative Leader

A person in charge who confers with group members before making a decision, but who retains the final authority to make decisions.

Consideration Dimension

An aspect of leadership behavior focused on creating mutual respect and trust with followers by showing concern for their needs and feelings.