Refer to the note issued by Coldwell AG in BE14.9. During 2022, Coldwell experiences financial difficulties. On January 1, 2023, Coldwell negotiates a settlement of the note by issuing to Flint Hills Bank 20,000 €1 par Coldwell ordinary shares. The ordinary shares have a market price of €4.75 per share on the date of the settlement. Prepare Coldwell’s entries to settle this note.