Evaluation Only. Created with Aspose.Words. Copyright 2003-2017 Aspose Pty Ltd. H.3 Chap. 15 Inter 2 1. Kaymer SA issued 300 shares of 10 par value ordinary shares for 4,500. Prepare Kaymer's journal entry. 2 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 3. Wilco SE has the following equity balances at December 31, 2019. Share capital-ordinary, 5 par value 510,000 Treasury shares 90,000 Retained earnings 2,340,000 Share premium-ordinary 1,320,000 Prepare Wilco's December 31, 2019, equity section in the statement of financial position 4. 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. 5. Woolford Inc. declared a cash dividend of $1 per share on its 2 million outstanding shares. The dividend was declared on August 1, payable on September 9 to all shareholders of record on August 15. Prepare all journal entries necessary on those three dates