Humpuss Ltd was incorporated on 1 July 2013. On 1 August, it was decided to issue 300.000 ordinary shares on the following terms: 30 Aug Applications for 370,000 shares had been received, together with the application money due on each share. 15 Sep The directors proceeded to allot 300,000 shares on the following basis applications for 20,000 shares were rejected and the application money was refunded. The remaining applicants were allotted 6 shares for every 7 applied for. The excess application money on these shares was to be applied in part payment of allotment money. 1 Oct Share issue costs of $4, 500 were paid. 7 Oct All allotment money had been received. 1 Nov A first and final call was made. 30 Nov All call money due was received with the exception of the amount due on 6,000 shares. Prepare the journal entries (in general journal form) necessary to record the share issue