(a) 45 Japplication Dr Cash Trust Cr Application (b)allotment Dr Application Cr Share Capital Dr Allotment Cr Share Capital Dr Cash at Bank Cr Cash Trust Dr Cash at Bank Cr Allotment Topaz Ltd has the following share transactions during March. Mar 1 Released a prospectus inviting applications for 100 000 ordinary shares of $1 each, payable in full on application Mar 10 Received applications for 100 000 shares Mar 15 Allotted 100 000 shares to applicants and transferred application money to bank account Record all of these share transactions for Topaz Ltd