In the below question and answer, I was wondering how do you get the $0.80 per share on 05-September, as well as $1,20 per share on 10-September, thanks.

29. Brighton Ltd issues a prospectus inviting the public to subscribe for 10 million ordinary shares of $2.00 each. The terms of the issue are that $1.00 is to be paid on application and the remaining $1.00 within one month of allotment. Applications are received for 12 million shares during July 2023. The directors allot 10 million shares on 5 August 2023. All applicants receive shares on a pro rata basis. The amounts payable on allotment are due by 5 September 2023. By 5 September 2023 the holders of 2 million shares have failed to pay the amounts due on allotment. The directors forfeit the shares on 10 September 2023. The shares are resold on 15 September 2023 as fully paid. An amount of $1180 per share is received. Required: a) Provide the journal entries necessary to account for the above transactions and events. July-23 Dr Bank trust $12,000,000 Cr Application $12,000,000 (For application of shares) (For the allotment of 10 Million shares with 2 Million extra applications) Dr Cash at bank $12,000,000 Cr Bank trust $12,000,000 10-September Dr Share capital $4,000,000 Cr Allotment $1,600,000 Forfeited shares (2 Million shares x$1.20 ) $2,400,000 (For the forfeiture of 2 Million shares) 15-September Dr Cash at bank (2 Million shares x$1.80 ) $3,600,000 Forfeited shares account $400,000 Cr Share capital $4,000,000 (Cash received for selling 2 Million shares at $1.80 ) Dr Forfeited shares account $2,000,000 Cr Cash at bank $2,000,000 (To recognise 2 Million shares paid at $1 at the start on application, whilst the other $1 was failed to be paid on allotment)