AI Advanced Applications Ltd$,$ a company created in August $2019,$ engaged in the following share

related transactions during the year ending $30$ June $2023$:

$20$ August $2022$ Received cash of $$3,200,000$ and issued $400,000$ shares at $$8\mathrm{.}00$ per share to a new investor.

$24$ November $2022$ Declared a $$0\mathrm{.}40$ per share dividend to shareholders on record on $20$ November $2022,$ payable $12$ January $2023.$ At the record date there were a total of $3,600,000$ shares on issue.

$12$ January $2023$ Paid the dividend declared on $24$ November $2022$ to shareholders.

Required:

Prepare the journal entries required to record the above transactions.