Allied paper products, inc., offers a restricted stock award plan to its vice presidents. on january 1, 2018, the company granted 10 million of its $1 par common shares, subject to forfeiture if employment is terminated within two years. the common shares have a market price of $5 per share on the grant date. required: 1. determine the total compensation cost pertaining to the restricted shares. 2. prepare the appropriate journal entries related to the restricted stock through december 31, 2019.