BE15.4 (LO1) 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. BE15.5 (LO1) On February 1, 2019, Gruber plc issued 3,000 shares of its 5 par value ordinary shares for land worth 31,000. Prepare the February 1, 2019, journal entry. BE15.6 (LO1) Moonwalker Corporation issued 2,000 shares of its $10 par value ordinary shares for $60,000. Moonwalker also incurred $1,500 of costs associated with issuing the shares. Prepare Moonwalker's journal entry to record the issuance of the company's shares. BE15.7 (LO2) Sprinkle SE has outstanding 10,000 shares of 10 par value ordinary shares. On July 1, 2019, Sprinkle reacquired 100 shares at 87 per share. On September 1, Sprinkle reissued 60 shares at 90 per share. On November 1, Sprinkle reissued 40 shares at 83 per share. Prepare Sprinkle's journal entries to record these transactions using the cost method. BE15.8 (LO2) Arantxa S.A. has outstanding 20,000 shares of R$5 par value ordinary shares. On August 1 , 2019, Arantxa reacquired 200 shares at R$80 per share. On November 1, Arantxa reissued the 200 shares at R$0 per share. Arantxa had no previous treasury share transactions. Prepare Arantxa's journal entries to record these transactions using the cost method