ABC company offered 70,000 shares to the public of worth $10 in $12each give entries in journal general to record issuence of shares under each case

Case 1

The company received 70000 applications and allotted 70000 shares

Case 2

The company received 80000 applications and allotted 70000 shares and refund the excess amount of application

Case 3

The company received 55000 applications and allotted 55000 shares

Case 4

The company received 58000 applications and allotted 58000 shares and the remaining shares were issued to the underwriter as per agreement the commission was 5%

Please give the entries separately for each case