Exercise $12\mathrm{.}3$

On $01/01/20$X$5,$ equity of company XYZ is composed of the following items:

Reserve available for distribution: $35\mathrm{.}000,00$ EUR

Capital is represented by $1\mathrm{.}000$ shares.

Required

How many shares will XYZ have to issue if it wants to increase equity with

$41\mathrm{.}250,00$ EUR?

Record the journal entry that results from the capital increase, under the

assumption that all shares are paid up for $60\%.$