6. Mubarak LLC was registered on 1 March 2021. The Directors of the company decided to issue 1,000,000 ordinary shares on 31 March 2021, payable in full on application at an issue price of OMR 2.5. The company received applications for 1,160,000 shares, sent letters of regret to applicants for 60,000 shares and the remaining applicants received partial allotments by issue of 10 shares for every 11 shares applied for, making the total allotment 1,000,000 shares. Legal costs of issuing the shares, OMR 25,000, were paid. Required: Prepare journal entries and ledger accounts (Cash A/C and Application A/C) to record the above transactions