Options, shares, dividends, reserves    LO6, 8 The statement of changes in equity for Salmon Ltd for the year ended 30 June 2020 was as shown below. SALMON LTD Statement of changes in equity for the year ended 30 June 2020 Profit for the year $ 69 420 Other comprehensive income 0 Total comprehensive income for the year $ 69 420 Movements in equity for the year ended 30 June 2020 were: Share capital Balance at 1 July 2019 $300 000 Issue of 40 000 ordinary shares @ $2.00 80 000 Share issue costs: public issue (2 500) Issue of 80 000 ordinary shares @ $2.90 to public 232 000 Issue of 50 000 ordinary shares @ $3.00 on exercise of options costing 40c 170 000 Calls in advance on issue of 80 000 shares @ $2.90 to public 20 000 Balance at 30 June 2020 $779 500 Options Balance at 1 July 2019 $ 24 000 Transfer to share capital on exercise (20 000) Transfer to reserve on lapse (4 000) Balance at 30 June 2020 $ 0 General reserve Balance at 1 July 2019 $110 000 Bonus issue of shares (80 000) Transfer from retained earnings 30 000 Balance at 30 June 2020 $ 60 000 Options reserve Balance at 1 July 2019 $ 0 Transfer of lapsed options 4 000 Balance at 30 June 2020 $ 4 000 Retained earnings Balance at 1 July 2019 $ 75 000 Dividends declared (8 000) Dividends paid (4 000) Transfer to general reserve (30 000) Profit for the period 69 420 Balance at 30 June 2020 $102 420 Required Provide journal entries in relation to:

(a) issue of shares on exercise of options, and related transfers to/from reserves

(b) issue of shares to public

(c) dividends

(d) movements in general reserve. Note: None of the entries should contain the account retained earnings.