3. On 20 August 2020, Coated offered 960 000 ordinary shares to the public. The share issue was underwritten by FHI Ltd. for a commission of 5.6% of the value of the share issue. On 1 October 2020, the closing date, applications were received for 92% of the ordinary shares. Excluding the underwriters commission, costs related to the share issue amounted to 76 cents per share. The total finances which Coated received from the share issue, before deducting any costs related to the share issue, was R6 720 000.

4. On 23 March 2021, a new issue of preference shares was offered to the public at face value. On 30 April 2021, the closing date for applications, the offered had been oversubscribed by 12%. The share issue was allotted on 30 April 2021.

Prepare only the general journal entries which relate to the shares issued during the 2021-financial year for Coated Ltd i.e. for points number 3 and 4. Ignore dates and narrations.