QS13-3 Issuance of no-par ordinary shares Prepare the journal entry to record Selectist Company's issuance of 104,000 shares of no-par value ordinary shares assuming the shares: a. Are issued for $15 cash per share. b. Are exchanged for land valued at $1,560,000. QS13-4 Issuance of par and stated value ordinary shares Prepare the journal entry to record Typist Company's issuance of 250,000 ordinary shares assuming the shares have a: a. $1 par value and sell for $10 cash per share. b. $1 stated value and sell for $10 cash per share.