A trial balance taken from GoFresh Pty Ltds accounting records at 30 September 2019, showed the following account balances:

GoFresh Pty Ltd

Trial Balance

as at 30 September 2019

Account	Debit	Credit
Share capital (560 000 shares fully paid)		560,000
General reserve		192,000
Retained earnings		94,240
Tax payable		24,000
Accounts payable		96,720
Loan		144,000
Bank overdraft		51,120
Property, plant and equipment (net)	712,640
Accounts receivable	72,160
Inventory	376,480
Prepayments	800
	$1,162,080	$1,162,080

At a meeting of directors on 1 October, it was decided to issue additional shares to fund future operations. Accordingly a prospectus was issued on 10 October offering 200,000 ordinary shares at $3 each to the public, payable $2.50 per share on application and the remainder in one call when required.

By 30 November, applications were received from the public for 224,000 shares. On 3 December the application money paid on 24,000 shares was refunded to unsuccessful applicants. The rest of the shares were allotted to the successful applicants.

On 31 January 2020, an interim dividend of 8c per share was paid out of retained earnings on all fully paid equivalent shares pro rata.

On 20 February, the remaining call on the shares was made, and all cash was received on the call by 31st March, except for the holder of 6,000 shares.

Required:

a) Prepare the general journal entries to record the information above