JB Ltd was incorporated on 1 July 2021 and issued a prospectus inviting applications for 200,000 ordinary shares at an issue price of $10. The shares are payable as follows: - \$5 payable on application - \$2 payable on allotment - \$3 payable on call to be made 30th September 2021 - Share issue costs were $10,500 and legahiosts were $1,500 The transactions for the nerind were ac follnwe Additional information: The company's constitution states that any forfeited shares must be refunded to the shareholders. Required: Prepare the general journal entries (as per template below) in the books of JB Ltd to record the above transactions. Provide narrations for all your entries. General Journal template