I have a question in corporation accounting

If all of the transactions has no par value how will you make the shareholder's equity? Can you give an example because I'm a bit confused. Thank you

How you will make the shareholders equity and the balance sheet, how will it become balance. Since if a transaction has no par value, the amount that will be used is the issue price and the issue price for the different transaction are also different issue price, how will a transaction become balance? Can you give me an example of Statement of Financial Position in which the transactions of the corporation are no par value