At the start of the financial year, Mango Ltd had in issue 35 million ordinary shares valued at $21 million. In a bid to raise additional capital for the company, on March 31, 2021, the company executed a one for seven rights Issue. The rights issue was done at a price of $0.70. The company then went on to execute a bonus Issue on June 30, 2021, offering two shares for every five held. A few weeks later, the directors approved a regular issue of six million additional shares, at a price 5 cents higher than that of the rights issue. Finally, dividends of four cents per share were declared on September 30, 2021, the final day of the financial year, to be paid three months later. Beyond the ordinary share capital, the company also commenced the year with $10.2 million and $1.7 million in its retained earnings and share premium accounts respectively. For the purpose of funding the bonus issue, the company prefers to use retained earnings only as a last resort. REQUIRED: Show the journal entries for each of the four transactions outlined, alongside all relevant workings. You are required to indicate how many shares are in issue prior to each transaction being undertaken