In 2020, SBS Ltd became a publicly listed company with 3,000 outstanding shares. During the year, they decide to undertake a share issue to raise capital for further business investments. SBS released a prospectus seeking 5,000 shares valued at $7 each. The prospectus required investors to pay $4 on application and $3 on allotment. There was no call in this instalment process. The deadline for applications was 23 April. By this date, applications were received for 5,800 shares. The prospectus required over-subscriptions to be refunded as the company only planned to issue 5,000 shares. The accepted shares were allotted on 22 May with payment due on 28 June. Unfortunately a shareholder of 800 shares did not pay the allotment so, in accordance with the prospectus, the shares were forfeited SBS Ltd then reissued the shares on 29 June at a 50 cent per share discount. On 6 September, as a gesture of goodwill, SBS declares a cash dividend of $0.75 per share to be distributed on 30 September to shareholders on record at 24 September. Required: Journalise all the transactions represented by the events described above including all relevant dates.