a b c are solved, please solve d e f, thank yu

Miner Corporation is authorized to issue 450,000 no par value common shares. On January 1, 2001, it offers an issue, on a subscription basis, of 100,000 common shares at $15 per share. Each subscriber is required to pay 40% for the first instalment followed by two additional instalments of 30% each. On February 1, 2001, the company calls the first instalment which is paid by all subscribers. On June 1, the company calls the remaining subscription due. Subscribers for 1,500 shares default and fail to pay. On July 1, the company completes all the procedures for this subscription issue. Prepare the journal entries necessary to record the transactions above, as follows: a. On January 1. Journal Entries b. On February 1. c. Entry on June 1 Account Tiles & Explanation to record the receipt of the final instalment. Miner Corporation Credit Date Debit $ $ January 1 600.000 Bank To Common Share Application A/C 500 000 Application money received 100,000 common shares $6 per shared January 1 600.000 Common Share Application NC To Common Share Capital A/ 500 000 (The amount transferred to capital account February 3 Common Share Allotment Alt To Common Share Capital A/C 450.000 450.000 (Allotmeny money due 100.000 share 5 $450) 450.000 February Bank To Common Share Allotment Ale 450.000 June 1 (Allotment money received) Common Share Final Call Me To Common Share Capital A/C 450,000 450.000 Allotmeny money dur. 100.000 share $ $450) June 1 Band Calls in Arrears A/C To Common Share Final Call Ac 443.250 6.750 450,000 (Allotment money received except 1.500 share) 198.500 shares $450) d. Entry on June 1 to record the default of payment on the 1,500 share subscriptions, assuming the company confiscates all prior instalment payments. e. Entry on July 1. f. Entry on August 1 to record the default of payment on the 1,500 share subscriptions, assuming the company refunds all prior instalment payments