Corporation, how to entry this kind of transaction?

subscription of Shares Sousa Caterers, Inc. was organized on May 13, 2020 and the articles stipulated the following authorized capital: a. 4,500 shares of preference shares, P110 par value b. 42,000 shares of ordinary shares, P30 par value Sousa Caterers, Inc. completed the following transactions during its first year of operations: May 8 Received subscriptions to 14,000 ordinary shares at P30 per share; collected 65% of the subscription price. June 7 Subscribers to 14,000 ordinary shares paid an additional 20% of the subscription price. July 6 Subscribers to 14,000 ordinary shares paid an additional 15% of the subscription price. Sousa Caterers, Inc. issued the 14,000 shares of stock. Sept. 14 Received subscriptions to 4,300 ordinary shares at P32 per share; collected 60% of the subscription price. Required: Prepare the journal entries