BE15.1 (LO1) Kaymer SA issued 300 shares of 10 par value ordinary shares for 4,500. Prepare Kaymer's journal entry. BE15.2 (LO1) 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. BE15.3 (LO2, 4) Wilco SE has the following equity balances at December 31, 2019