Chakaza Ltd issued 1000 shares to the public at Sh 25 each payable as to Sh 5 on application, Sh 15 on allotment and Sh 5 on first and final call. They received applications for 4000 shares of which they rejected 1000 half and then proceeded to allot the rest of the applicants one share for every three held. Required: Show the journal entries to record the issue