Hamburger Ltd was registered on 1 January 2023. The following transactions and events occurred for the months January to June 2023: 15 January 2023 15 February 28 February 28 March 6 May 6 June 18 June 25 June Hamburger Ltd issued a prospectus offering to the public to subscribe for 500,000 preference shares at $2.50 payable in full on application; and 1,000,000 ordinary shares at an issue price of $6.00 per share, with $3.00 payable on application, $2.00 being payable within one month of allotment, and $1.00 due on a call to be made by the directors at a later date. Applications closed, with applications received for 450,000 preference shares and 1,200,000 ordinary shares. Both the preference and ordinary shares were allotted. The ordinary shares were allotted in proportion to the number of shares for which applications had been made. The surplus application money was offset against the amount payable on allotment. All allotment money was received. The directors made the call on the ordinary shares, with money due within one month. All call money was received except for holders of 50,000 ordinary shares who failed to meet the call. The shares on which call money was not received were forfeited and sold as fully paid. An amount of $5.70 was received for each share sold. Costs of the forfeiture and reissue amount to $8,500 and were paid. The constitution allows for the refund of any balance in the forfeited shares account after reissue to former shareholders, so refunds were made on this date. Required: Prepare the journal entries to record the transactions of Hamburger Ltd up to and including that which took place on 25 June 2023. Show all relevant dates and narrations.