Issuance of Common Shares Kawasaid Heavy industries is a large Japanese company that makes ships, aircraft engines, and many other products in addition to motorcycles. Its 2000 sales of 1,150 billion were equivalent to $10,831 million. Kawasaki's balance sheet includes (yen in millions): Common stock of 50 par value, 1,390,595,964 shares issued in 2000. Total paid-in-capital 106,109 1. Assume all 1,390,595,964 shares had been issued at the same time. Prepare the journal entry. 2. Is the relationship between the size of the common stock and the size of the capital surplus different from what one might expect to find for a US. company? Explain.