how to calculate share applied, share allotted,application, allotment, first call ,second call and refund

The prospectus is dated 1 January 2021 and invites the public to apply for 900,000 ordinary shares at $10 per share. The terms of the share issue are 54 on application, $2.50 on allotment, $2 on the first call and $1.50 on a second call. If the issue is oversubscribed the directors can make a pro-rata issue of shares and the excess application money will be applied to allotment and calls. On 1 March 2021 applications close and applications had been received for 1,200,000 shares. A table summarising the applications received is presented below: Shares applied for 60,000 300,000 840,000 Paid to $10.00 S6.50 S4.00 Shares Directors allotted 60,000 200,000 640,000 On 15 March the shares were allotted and on 1 April all outstanding allotment money was received On 10 April share issue costs of $60,000 were paid. On 6 October the first call is made on the ordinary shares and on 31 November all the call money was received except for the call on 20,000 shares. The shares were forfeited on 5 December and reissued at $9.50 (as fully paid) on 31 December with costs associated with the forfeited shares of $1,000 paid on 31 December. Required: a) Prepare a schedule that shows a breakup of the following items: Share Share Cash $4.00 $2.50 $2.00 Applied Allotted S Received Application First Call $1.50 Refund Allotment Sec. Call The prospectus is dated 1 January 2021 and invites the public to apply for 900,000 ordinary shares at $10 per share. The terms of the share issue are 54 on application, $2.50 on allotment, $2 on the first call and $1.50 on a second call. If the issue is oversubscribed the directors can make a pro-rata issue of shares and the excess application money will be applied to allotment and calls. On 1 March 2021 applications close and applications had been received for 1,200,000 shares. A table summarising the applications received is presented below: Shares applied for 60,000 300,000 840,000 Paid to $10.00 S6.50 S4.00 Shares Directors allotted 60,000 200,000 640,000 On 15 March the shares were allotted and on 1 April all outstanding allotment money was received On 10 April share issue costs of $60,000 were paid. On 6 October the first call is made on the ordinary shares and on 31 November all the call money was received except for the call on 20,000 shares. The shares were forfeited on 5 December and reissued at $9.50 (as fully paid) on 31 December with costs associated with the forfeited shares of $1,000 paid on 31 December. Required: a) Prepare a schedule that shows a breakup of the following items: Share Share Cash $4.00 $2.50 $2.00 Applied Allotted S Received Application First Call $1.50 Refund Allotment Sec. Call