|| 1. Kaymer SA issued 300 shares of 10 par value ordinary shares for 4,500. Prepare Kaymer's journal entry. 2. Swarten AG issued 600 shares of no-par ordinary shares for 8,200. Prepare Swarten's journal entry if (a) the shares have no stated value, and (b) the shares have a stated value of 2 per share. 3. Wilco SE has the following equity balances at December 31, 2019. - Share capital-ordinary, 5 par value 510,000 - Treasury shares - Retained earnings - Share premium-ordinary 90,000 2,340,000 1,320,000 Prepare Wilco's December 31, 2019, equity section in the statement of financial position. 4. Ravonette Corporation issued 300 shares of $10 par value ordinary shares and 100 shares of $50 par value preference shares for a lump sum of $13,500. The ordinary shares have a market price of $20 per share, and the preference shares have a market price of $90 per share. Prepare the journal entry to record the issuance.